<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Van Kampen Trust for Investment Grade New York Municipals

We have audited the accompanying statement of assets and liabilities of
Van Kampen Trust for Investment Grade New York Municipals (the
"Trust"), including the portfolio of investments, as of October 31,
2004, the related statement of operations for the year then ended, the
statements of changes in net assets for each of the two years in the
period then ended, and the financial highlights for each of the five
years in the period then ended. These financial statements and
financial highlights are the responsibility of the Trust's management.
Our responsibility is to express an opinion on these financial
statements and financial highlights based on our audits.  The Trust's
financial highlights for the periods ended prior to October 31, 2000
were audited by other auditors whose report, dated December 6, 1999,
expressed an unqualified opinion on those financial highlights.

We conducted our audits in accordance with standards of the Public
Company Accounting Oversight Board (United States).  Those standards
require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements and financial
highlights are free of material misstatement.  An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements.  Our procedures included
confirmation of securities owned as of October 31, 2004, by
correspondence with the Trust's custodian and brokers. An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation.  We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, the financial statements and financial highlights
referred to above present fairly, in all material respects, the
financial position of Van Kampen Trust for Investment Grade New York
Municipals as of October 31, 2004, the results of its operations for
the year then ended, the changes in its net assets and the financial
highlights for the respective stated periods, in conformity with
accounting principles generally accepted in the United States of
America.


DELOITTE & TOUCHE LLP
Chicago, Illinois
December 10, 2004

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