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<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<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
In planning and performing our audit of the financial statements of Van
Kampen Trust for Investment Grade New York Municipals (the "Trust") as of and
for the year ended October 31, 2006 (on which we have issued our report dated
January 11, 2007), in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered its internal
control over financial reporting, including control activities for
safeguarding securities, as a basis for designing our auditing procedures for
the purpose of expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Trust's internal control
over financial reporting.  Accordingly, we express no such opinion.
The management of the Trust is responsible for establishing and maintaining
effective internal control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls.  The Trust's internal
control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with
generally accepted accounting principles.  Such internal control includes
policies and procedures that provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or
disposition of a Trust's assets that could have a material effect on the
financial statements.
Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements.  Also, projections of any
evaluation of effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in conditions, or that the
degree of compliance with the policies or procedures may deteriorate.
A control deficiency exists when the design or operation of a control does
not allow management or employees, in the normal course of performing their
assigned functions, to prevent or detect misstatements on a timely basis.  A
significant deficiency is a control deficiency, or combination of control
deficiencies, that adversely affect the Trust's ability to initiate,
authorize, record, process or report external financial data reliably in
accordance with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the Trust's annual or
interim financial statements that is more than inconsequential will not be
prevented or detected.  A material weakness is a significant deficiency, or
combination of significant deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim financial
statements will not be prevented or detected.
Our consideration of the Trust's internal control over financial reporting
was for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be
significant deficiencies or material weaknesses under standards established
by the Public Company Accounting Oversight Board (United States).  However,
as discussed below, we noted the following deficiency in the design of the
Fund's internal control over financial reporting, that we consider to be a
material weakness, as defined above, as of October 31, 2006.

The Trust's controls related to the review and analysis of the relevant terms
and conditions of certain transfers of securities were not designed to
appropriately determine whether the transfers qualified for sale accounting
under the provisions of Statement of Financial Accounting Standards No. 140
"Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities." As a result of this weakness, material
adjustments to the Trust's financial statements and financial highlights as
of and for the period ended October 31, 2006, prior to their filing, were
recorded to appropriately account for such transfers of securities as secured
borrowings, rather than sales.  The effects of the adjustments on the
financial statements were to increase assets and liabilities by corresponding
and equal amounts, and to increase interest income and interest expense by
corresponding and equal amounts. Additionally adjustments were made to
certain ratios reported in the financial highlights for the current year.
This material weakness was considered in determining the nature, timing, and
extent of audit tests applied in our audit of the financial statements as of
and for the year ended October 31, 2006, of the Trust  and this report does
not affect our report on such financial statements.
This report is intended solely for the information and use of shareholders,
management and the Board of Trustees of Van Kampen Trust for Investment Grade
New York Municipals and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.

DELOITTE & TOUCHE LLP

Chicago, Illinois
January 11, 2007



















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