<PAGE> PAGE 1
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<PAGE> PAGE 2
011 C04AA01 0203
012 A00AA01 OPPENHEIMERFUNDS SERVICES
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<PAGE> PAGE 3
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 7
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<PAGE> PAGE 9
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<PAGE> PAGE 10
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<PAGE> PAGE 11
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<PAGE> PAGE 12
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<PAGE> PAGE 13
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<PAGE> PAGE 14
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SIGNATURE GEORGE C. BOWEN
TITLE TREASURER
Return of Capital
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
July 31, 1998, amounts have been reclassified to reflect an increase in
overdistributed net investment income of $5,112, accumulated net realized loss
on investments was decreased by $134,387 and paid-in capital was decreased by
$129,275
Material Reclassification
As of November 4, 1997, in order to conform book and tax bases, the Fund began
amortization of premiums on securities for book purposes. Such cumulative change
was limited to a reclassification adjustment and had no impaact on net assets or
total increase (decrease) in net assets. Accordingly, during the year ended July
31, 1998, amounts have been reclassified to reflect an increase in net
unrealized appreciation of investments of $141,906. Paid-in capital was
decreased for the same amount. For bonds acquired after April 30, 1993, on
disposition or maturity, taxable ordinary income is recognized to the extent of
the lesser of gain or market discount that would have accrued over the holding
period. Realized gains and losses on investments and unrealized appreciation and
depreciation are determined on an identified cost basis, which is the same basis
used for federal income tax purposes.
Return of Capital
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
July 31, 1998, amounts have been reclassified to reflect a decrease in
overdistributed net investment income of $83,433, a decrease in accumulated net
realized losses of $112,510, and a decrease in paid-in capital of $195,943.
Material Reclassification
As of November 4, 1997, in order to conform book and tax bases, the Fund began
amortization of premiums on securities for book purposes. Such cumulative change
was limited to a reclassification adjustment and had no impact on net assets or
total increase (decrease) in net assets. Accordingly, during the year ended July
31, 1998, amounts have been reclassified to reflect an increase in net
unrealized appreciation of investments of $882,749. Paid-in capital was
decreased for the same amount.For bonds acquired after April 30, 1993, on
disposition or maturity, taxable ordinary income is recognized to the extent of
the lesser of gain or market discount that would have accrued over the holding
period. Realized gains and losses on investments and unrealized appreciation and
depreciation are determined on an identified cost basis, which is the same basis
used for federal income tax purposes
Return of Capital
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 July 31, 1998, amounts have been reclassified to reflect an
increase in overdistributed net investment income of $17,740, a decrease in
accumulated net realized loss of $29,371, and a decrease in paid-in capital
of $11,631.
Material Reclassification
As of November 4, 1997, in order to conform book and tax bases, the Fund began
amortization of premiums on securities for book purposes. Such cumulative
change was limited to a reclassification adjustment and had no impact on net
assets or total increase (decrease) in net assets. Accordingly, during
the year ended July 31, 1998, amounts have been reclassified to reflect an
increase in net unrealized appreciation on investments of $2,700,126. Paid-in
capital was decreased by the same amount. For bonds acquired after April 30,
1993, on disposition or maturity, taxable ordinary income is recognized to the
extent of the lesser of gain or market discount that would have accrued over the
holding period. Realized gains and losses on investments and unrealized
appreciation and depreciation are determined on an identified cost basis, which
is the same basis used for federal income tax purposes.
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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<ACCUMULATED-NET-GAINS> (59,730)
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<NAME> OPPENHEIMER NEW JERSEY MUNICIPAL FUND - B
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<NAME> OPPENHEIMER MULTI-STATE MUNICIPAL TRUST
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<NAME> OPPENHEIMER NEW JERSEY MUNICIPAL FUND - C
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<NAME> OPPENHEIMER MULTI-STATE MUNICIPAL TRUST
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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER PENNSYLVANIA MUNICIPAL FUND-A
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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER PENNSYLVANIA MUNICIPAL FUND-B
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<NAME> OPPENHEIMER MULTI-STATE MUNICIPAL TRUST
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<NAME> OPPENHEIMER PENNSYLVANIA MUNICIPAL FUND-C
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<NAME> OPPENHEIMER MULTI-STATE MUNICIPAL TRUST
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<CIK> 853593
<NAME> Oppenheimer Florida Municipal Fund - A shares
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<NUMBER> 2
<NAME> Oppenheimer Multi-State Tax-Exempt Trust
<S> <C>
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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> Oppenheimer Florida Municipal Fund - B shares
<SERIES>
<NUMBER> 2
<NAME> Oppenheimer Multi-State Tax-Exempt Trust
<S> <C>
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</TABLE>
<TABLE> <S> <C>
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<CIK> 853593
<NAME> Oppenheimer Florida Municipal Fund - C shares
<SERIES>
<NUMBER> 2
<NAME> Oppenheimer Multi-State Tax-Exempt Trust
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<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
The Board of Trustees and Shareholders of
Oppenheimer New Jersey Municipal Fund:
In planning and performing our audits of the financial statements of Oppenheimer
New Jersey Municipal Fund (separate series of Oppenheimer Multi-State Municipal
Trust) for the year ended July 31, 1998, we considered its internal controls,
including procedures 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 controls.
The management of Oppenheimer New Jersey Municipal Fund is responsible for
establishing and maintaining internal controls. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control policies and procedures.
Two of the objectives of internal controls are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded against loss
from unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in internal controls, errors or irregularities
may occur and may not be detected. Also, projection of any evaluation of
internal controls to future periods is subject to the risk that they may become
inadequate because of changes in conditions or that the effectiveness of the
design and operation may deteriorate.
Our consideration of internal controls would not necessarily disclose all
matters in internal controls 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 specific
internal control elements does not reduce to a relatively low level the risk
that errors or irregularities 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 controls, including
procedures for safeguarding securities, that we considered to be material
weaknesses as defined above as of July 31, 1998.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
KPMG Peat Marwick LLP
Denver, Colorado
August 21, 1998
The Board of Trustees and Shareholders of
Oppenheimer Pennsylvania Municipal Fund:
In planning and performing our audits of the financial statements of Oppenheimer
Pennsylvania Municipal Fund (separate series of Oppenheimer Multi-State
Municipal Trust) for the year ended July 31, 1998, we considered its internal
controls, including procedures 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 controls.
The management of Oppenheimer Pennsylvania Municipal Fund is responsible for
establishing and maintaining internal controls. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control policies and procedures.
Two of the objectives of internal controls are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded against loss
from unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in internal controls, errors or irregularities
may occur and may not be detected. Also, projection of any evaluation of
internal controls to future periods is subject to the risk that they may become
inadequate because of changes in conditions or that the effectiveness of the
design and operation may deteriorate.
Our consideration of internal controls would not necessarily disclose all
matters in internal controls 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 specific
internal control elements does not reduce to a relatively low level the risk
that errors or irregularities 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 controls, including
procedures for safeguarding securities, that we considered to be material
weaknesses as defined above as of July 31, 1998.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
KPMG Peat Marwick LLP
Denver, Colorado
August 21, 1998
The Board of Trustees and Shareholders of
Oppenheimer Florida Municipal Fund:
In planning and performing our audits of the financial statements of Oppenheimer
Florida Municipal Fund (separate series of Oppenheimer Multi-State Municipal
Trust) for the year ended July 31, 1998, we considered its internal controls,
including procedures 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 controls.
The management of Oppenheimer Florida Municipal Fund is responsible for
establishing and maintaining internal controls. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control policies and procedures.
Two of the objectives of internal controls are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded against loss
from unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in internal controls, errors or irregularities
may occur and may not be detected. Also, projection of any evaluation of
internal controls to future periods is subject to the risk that they may become
inadequate because of changes in conditions or that the effectiveness of the
design and operation may deteriorate.
Our consideration of internal controls would not necessarily disclose all
matters in internal controls 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 specific
internal control elements does not reduce to a relatively low level the risk
that errors or irregularities 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 controls, including
procedures for safeguarding securities, that we considered to be material
weaknesses as defined above as of July 31, 1998.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
KPMG Peat Marwick LLP
Denver, Colorado
August 21, 1998