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SIGNATURE BRIAN W.WIXTED
TITLE TREASURER
<PAGE>
To the Shareholders and Board of Trustees of
Oppenheimer New York Municipal Fund:
In planning and performing our audit of the financial statements of Oppenheimer
New York Municipal Fund (the Fund) for the year ended September 30, 1999, we
considered its internal control, including control activities for safeguarding
securities, in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply with the
requirements of Form N-SAR, not to provide assurance on internal control.
The management of the Fund is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements for external purposes that
are fairly presented in conformity with generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, error or fraud may occur
and not be detected. Also, projection of any evaluation of internal control to
future periods is subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design and operation may
deteriorate.
Our consideration of internal control would not necessarily disclose all matters
in internal control that might be material weaknesses under standards
established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation of one or more
of the internal control components does not reduce to a relatively low level the
risk that misstatements caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
September 30, 1999.
This report is intended solely for the information and use of management, the
Board of Trustees of Oppenheimer New York Municipal Fund and the Securities and
Exchange Commission and is not intended to be and should not be used by anyone
other than these specified parties.
KPMG LLP
Denver, Colorado
October 21, 1999
<PAGE>
The Fund adjusts the classification of distributions to shareholders to
reflect the differences between financial statement amounts and distributions
determined in accordance with income tax regulations. Accordingly, during the
year ended September 30, 1999, amounts have been reclassified to reflect a
decrease in paid-in capital of $34,359, a decrease in overdistributed net
investment income of $22,286, and a decrease in accumulated net realized gain on
investments of $56,645.
<PAGE>
Acquisition of the New York Tax-Exempt Income Fund, Inc.
On February 19, 1999, the Fund acquired all the net assets of The New York
Tax-Exempt Income Fund, Inc., pursuant to an agreement and plan of
reorganization approved by the Fund shareholders on February 12, 1999. The Fund
issued (at an exchange ratio of 0.736204 of the Fund to one share of The New
York Tax-Exempt Income Fund, Inc.) 1,852,945 shares of capital stock valued at
$24,292,111 exchange for the net assets, resulting in combined Class A net
assets of $625,750,285 on February 19, 1999. The net assets acquired included
net unrealized appreciation of $1,290,236. The exchange qualified as a tax-free
reorganization for federal income tax purposes.
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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