UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM N-Q
QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED
MANAGEMENT INVESTMENT COMPANY
Investment Company Act file number 811-6500
Name of Fund: MuniYield New York Insured Fund, Inc.
Fund Address: P.O. Box 9011
Princeton, NJ 08543-9011
Name and address of agent for service: Robert C. Doll, Jr., Chief Executive
Officer, MuniYield New York Insured Fund, Inc., 800 Scudders Mill
Road, Plainsboro, NJ, 08536. Mailing address: P.O. Box 9011,
Princeton, NJ, 08543-9011
Registrant's telephone number, including area code: (609) 282-2800
Date of fiscal year end: 10/31/05
Date of reporting period: 05/01/05 - 07/31/05
Item 1 - Schedule of Investments
MuniYield New York Insured Fund, Inc.
Schedule of Investments as of July 31, 2005 (in Thousands)
Face
Amount Municipal Bonds Value
New York - 127.0% $ 23,790 Albany County, New York, Airport Authority, Airport Revenue Bonds, AMT, 6%
due 12/15/2023 (c) $ 25,704
8,200 Buffalo and Fort Erie, New York, Public Bridge Authority, Toll Bridge System
Revenue Bonds, 5.75% due 1/01/2025 (d) 8,301
Buffalo, New York, School, GO, Series D (b):
1,250 5.50% due 12/15/2014 1,383
1,500 5.50% due 12/15/2016 1,675
4,300 Buffalo, New York, Sewer Authority, Revenue Refunding Bonds, Series F, 6% due
7/01/2013 (b) 4,993
1,700 Dutchess County, New York, Resource Recovery Agency Revenue Bonds (Solid Waste
System-Forward), Series A, 5.40% due 1/01/2013 (d) 1,866
Erie County, New York, IDA, School Facility Revenue Bonds (City of Buffalo
Project) (c):
1,900 5.75% due 5/01/2020 2,132
5,250 5.75% due 5/01/2024 5,759
Huntington, New York, GO, Refunding (a):
485 5.50% due 4/15/2011 536
460 5.50% due 4/15/2012 516
455 5.50% due 4/15/2013 512
450 5.50% due 4/15/2014 509
450 5.50% due 4/15/2015 512
1,675 Ilion, New York, Central School District, GO, Series B, 5.50% due 6/15/2010 (b) 1,863
Long Island Power Authority, New York, Electric System Revenue Bonds, Series A (a):
7,000 5% due 9/01/2029 7,398
8,500 5% due 9/01/2034 8,943
2,000 Metropolitan Transportation Authority, New York, Commuter Facilities Revenue Bonds,
Series A, 5.75% due 1/01/2008 (d)(e) 2,162
10,000 Metropolitan Transportation Authority, New York, Commuter Facilities Revenue
Refunding Bonds, Series B, 4.875% due 7/01/2018 (b)(h) 10,383
Metropolitan Transportation Authority, New York, Dedicated Tax Fund Revenue Bonds,
Series A:
7,280 5% due 11/15/2011 (b)(e) 7,948
1,015 5% due 11/15/2032 (c) 1,059
Portfolio Abbreviations
To simplify the listings of MuniYield New York Insured Fund, Inc.'s
portfolio holdings in the Schedule of Investments, we have abbreviated
the names of many of the securities according to the list below.
AMT Alternative Minimum Tax (subject to)
COP Certificates of Participation
DRIVERS Derivative Inverse Tax-Exempt Receipts
GO General Obligation Bonds
HFA Housing Finance Agency
IDA Industrial Development Authority
IDR Industrial Development Revenue Bonds
RIB Residual Interest Bonds
VRDN Variable Rate Demand Notes
MuniYield New York Insured Fund, Inc.
Schedule of Investments as of July 31, 2005 (concluded) (in Thousands)
Face
Amount Municipal Bonds Value
New York $ 10,000 Metropolitan Transportation Authority, New York, Dedicated Tax Fund, Revenue
(concluded) Refunding Bonds, Series A, 5% due 11/15/2030 (d) $ 10,453
Metropolitan Transportation Authority, New York, Revenue Bonds:
2,715 Series A, 5% due 11/15/2033 (a) 2,871
2,500 Series A, 4.50% due 11/15/2034 (a) 2,492
2,500 Series B, 5% due 11/15/2035 (d) 2,644
Metropolitan Transportation Authority, New York, Revenue Refunding Bonds:
28,900 RIB, Series 724X, 8.93% due 11/15/2032 (c)(g) 36,253
1,740 Series A, 5.125% due 11/15/2022 (b) 1,872
2,500 Series A, 5.25% due 11/15/2031 (b) 2,694
1,500 Series B, 5% due 11/15/2028 (d) 1,580
2,000 Metropolitan Transportation Authority, New York, Service Contract Revenue Refunding
Bonds, Series A, 5% due 7/01/2025 (b) 2,114
Metropolitan Transportation Authority, New York, Transit Facilities Revenue Refunding
Bonds, Series C (c)(e):
2,885 5.125% due 1/01/2012 3,163
1,640 5.125% due 7/01/2012 1,807
2,500 Metropolitan Transportation Authority, New York, Transportation Revenue Bonds,
Series A, 5% due 11/15/2032 (b) 2,621
Metropolitan Transportation Authority, New York, Transportation Revenue Refunding
Bonds, Series F (d):
6,235 5.25% due 11/15/2027 6,736
5,000 5% due 11/15/2031 5,220
Monroe County, New York, IDA Revenue Bonds (Southview Towers Project), AMT:
1,400 6.125% due 2/01/2020 1,530
1,125 6.25% due 2/01/2031 1,236
1,410 Montgomery County, New York, IDA, Lease Revenue Bonds (Hamilton Fulton Montgomery
Board of Cooperative Educational Services Project), Series A, 5% due 7/01/2034 (l) 1,474
12,130 Nassau Health Care Corporation, New York, Health System Revenue Bonds, 5.75% due
8/01/2009 (c)(e)(m) 13,563
455 New York City, New York, City Health and Hospital Corporation, Health System
Revenue Bonds, Series A, 5.375% due 2/15/2026 474
1,275 New York City, New York, City IDA, Civic Facility Revenue Refunding Bonds
(Nightingale-Bamford School), 5.25% due 1/15/2018 (a) 1,395
8,175 New York City, New York, City IDA, IDR (Japan Airlines Company), AMT, 6% due
11/01/2015 (c) 8,550
7,970 New York City, New York, City IDA, Parking Facility Revenue Bonds (Royal
Charter-New York Presbyterian), 5.75% due 12/15/2029 (c) 9,076
14,970 New York City, New York, City IDA, Special Facilities Revenue Bonds (Terminal
One Group Association Project), AMT, 6.125% due 1/01/2024 (d) 15,197
500 New York City, New York, City Municipal Water Finance Authority, Water and Sewer
System, Crossover Revenue Refunding Bonds, Series F, 5% due 6/15/2029 (c) 519
New York City, New York, City Municipal Water Finance Authority, Water and Sewer
System Revenue Bonds:
12,500 RIB, Series 726X, 8.93% due 6/15/2027 (d)(g) 15,427
2,850 Series A, 5.75% due 6/15/2009 (b)(e) 3,151
4,085 Series B, 5.75% due 6/15/2006 (d)(e) 4,233
17,200 Series B, 5.75% due 6/15/2007 (d)(e) 18,276
New York City, New York, City Municipal Water Finance Authority, Water and Sewer
System, Revenue Refunding Bonds (d):
5,000 5.50% due 6/15/2033 5,452
1,250 Series A, 5.125% due 6/15/2034 1,311
7,015 Series B, 5.75% due 6/15/2026 7,262
1,020 New York City, New York, City Transit Authority, Metropolitan Transportation
Authority, Triborough, COP, Series A, 5.625% due 1/01/2012 (a) 1,123
3,000 New York City, New York, City Transitional Finance Authority, Future Tax Secured,
Revenue Refunding Bonds, Series D, 5.25% due 2/01/2021 (d) 3,273
New York City, New York, City Transitional Finance Authority Revenue Bonds, Future
Tax Secured:
6,805 6.25% due 5/15/2010 (b)(e) 7,777
800 6.25% due 5/15/2010 (e) 915
1,900 Series C, 5.50% due 5/01/2009 (e) 2,079
1,260 Series C, 5.50% due 5/01/2025 1,358
16,195 Series C, 5% due 2/01/2033 (b) 16,984
2,500 Series E, 5.25% due 2/01/2022 (d) 2,728
1,000 New York City, New York, City Transitional Finance Authority Revenue Refunding
Bonds, Series A, 5% due 11/15/2026 (b) 1,050
New York City, New York, GO:
11,043 RIB, Series 725X, 8.93% due 3/15/2027 (c)(g) 13,653
3,000 Series A, 5.75% due 5/15/2010 (b)(e) 3,362
2,500 Series B, 5.75% due 8/01/2013 (d) 2,781
3,750 Series D, 5.25% due 10/15/2023 4,015
2,500 Series D, 5% due 11/01/2026 2,615
5,200 Series D, 5% due 11/01/2034 5,411
8,000 Series J, 5% due 5/15/2023 8,376
9,000 Series M, 5% due 4/01/2035 9,378
2,295 Sub-Series C-1, 4.75% due 8/15/2025 2,344
1,150 Sub-Series C-1, 5.25% due 8/15/2026 1,221
600 VRDN, Sub-Series A-6, 2.16% due 11/01/2026 (c)(f) 600
New York City, New York, GO, Refunding:
895 Series A, 6.375% due 5/15/2010 (b)(e) 1,028
105 Series A, 6.375% due 5/15/2013 (b) 119
70 Series B, 7% due 2/01/2018 (a) 70
New York City, New York, IDA, Civic Facility Revenue Bonds (Ethical Culture
Fieldston School Project), Sub-Series B-1 (l):
5,000 4.50% due 6/01/2035 4,975
1,500 5% due 6/01/2035 1,593
New York City, New York, Sales Tax Asset Receivable Corporation Revenue Bonds (a):
22,000 DRIVERS, Series 884-Z, 7.544% due 10/15/2012 (g) 26,059
5,550 Series A, 5% due 10/15/2032 5,877
750 Series A, 4.50% due 10/15/2033 752
4,250 New York City, New York, Trust for Cultural Resources, Revenue Refunding Bonds
(American Museum of Natural History), Series A, 5% due 7/01/2036 (d) 4,486
New York State Dormitory Authority, Non-State Supported Debt, Revenue Refunding
Bonds (School Districts Bond Financing Program), Series C (d):
950 5% due 4/01/2026 1,007
2,850 5% due 4/01/2035 2,995
New York State Dormitory Authority Revenue Bonds:
3,820 (Eger Health Care and Rehabilitation Center), 6.10% due 8/01/2037 (i) 4,283
1,500 (Long Island University), Series B, 5.25% due 9/01/2028 (k) 1,591
2,500 (Mental Health Services Facilities Improvement), Series B, 5% due 2/15/2030 (a) 2,638
2,500 (Mental Health Services Facilities Improvement), Series B, 5% due 2/15/2035 (a) 2,632
2,000 (New School for Social Research), 5.75% due 7/01/2007 (d)(e) 2,147
1,180 (New York State Rehabilitation Association), Series A, 5.25% due 7/01/2019 (j) 1,270
1,000 (New York State Rehabilitation Association), Series A, 5.125% due 7/01/2023 (j) 1,059
6,900 (School Districts Financing Program), Series E, 5.75% due 10/01/2030 (d) 7,765
1,000 Series B, 6.50% due 2/15/2011 (d)(h) 1,161
3,560 (State University Adult Facilities), Series B, 5.75% due 5/15/2010 (c)(e) 3,994
1,780 (Upstate Community Colleges), Series A, 6% due 7/01/2010 (c)(e) 2,020
New York State Dormitory Authority, Revenue Refunding Bonds:
1,000 (City University System), Series 1, 5.625% due 1/01/2008 (c)(e) 1,083
3,810 (City University System), Series C, 7.50% due 7/01/2010 (b) 4,282
55 (Mental Health), Series A, 5.75% due 2/15/2007 (d) 58
95 (Mental Health), Series A, 5.75% due 2/15/2007 (d)(e) 101
4,255 (Mental Health Services Facilities Improvement), Series A, 5.75% due
2/15/2007 (d)(e) 4,525
1,370 (School District Financing Program), Series I, 5.75% due 10/01/2018 (d) 1,550
6,000 (Siena College), 5.75% due 7/01/2026 (d) 6,410
New York State Dormitory Authority, Supported Debt Revenue Bonds, (Mental Health
Facilities), Series B:
1,570 5.25% due 2/15/2014 (e) 1,748
270 5.25% due 2/15/2023 289
1,000 New York State Dormitory Authority, Supported Debt Revenue Refunding Bonds
(Department of Health), Series A, 5% due 7/01/2025 (j) 1,059
4,555 New York State Energy Research and Development Authority, Gas Facilities Revenue
Bonds (Brooklyn Union Gas Company), AMT, Series B, 6.75% due 2/01/2024 (d) 4,677
3,500 New York State Environmental Facilities Corporation, Special Obligation Revenue
Refunding Bonds (Riverbank State Park), 6.25% due 4/01/2012 (a) 4,049
2,405 New York State, HFA, Revenue Refunding Bonds (Housing Mortgage Project), Series A,
6.10% due 11/01/2015 (c) 2,513
800 New York State Housing Finance Agency, State Personal Income Tax Revenue Bonds
(Economic Development and Housing), Series A, 5% due 9/15/2023 (d) 847
New York State Housing Finance Agency, State Personal Income Tax, Revenue Refunding
Bonds (Economic Development and Housing), Series A (b):
1,375 5% due 9/15/2030 1,445
1,000 5% due 9/15/2034 1,048
5,375 New York State Medical Care Facilities Finance Agency, Revenue Bonds (Health Center
Project-Second Mortgage), Series A, 6.375% due 11/15/2019 (a) 5,536
2,000 New York State Medical Care Facilities Finance Agency, Revenue Refunding Bonds
(Hospital & Nursing Homes), Series B, 6.25% due 2/15/2025 (i) 2,045
9,555 New York State Mortgage Agency, Homeowner Mortgage Revenue Refunding Bonds, AMT,
Series 67, 5.80% due 10/01/2028 (d) 9,728
2,850 New York State Mortgage Agency Revenue Bonds, DRIVERS, AMT, Series 295, 9.101% due
4/01/2030 (d)(g) 3,101
New York State Municipal Bond Bank Agency, Special School Purpose Revenue Bonds,
Series C:
3,470 5.25% due 6/01/2019 3,733
3,920 5.25% due 6/01/2020 4,249
6,000 New York State Thruway Authority, General Revenue Bonds, Series F, 5% due
1/01/2030 (a) 6,337
2,820 New York State Thruway Authority, Highway and Bridge Trust Fund Revenue Bonds,
Series A, 6.25% due 4/01/2011 (c) 3,193
New York State Thruway Authority, Local Highway and Bridge Service Contract
Revenue Bonds (e):
3,000 5.75% due 4/01/2010 (a) 3,361
2,000 Series A-2, 5.375% due 4/01/2008 (d) 2,145
New York State Thruway Authority, Local Highway and Bridge Service Contract
Revenue Refunding Bonds (d):
2,170 6% due 4/01/2007 (e) 2,324
1,330 6% due 4/01/2011 1,422
2,075 6% due 4/01/2012 2,219
3,045 New York State Thruway Authority, Second General Highway and Bridge Trust Fund
Revenue Bonds, Series A, 5.25% due 4/01/2023 (d) 3,326
4,750 New York State Urban Development Corporation, Personal Income Tax Revenue Bonds,
Series C-1, 5% due 3/15/2013 (d)(e) 5,215
3,190 New York State Urban Development Corporation, Revenue Refunding Bonds (Correctional
Capital Facilities), Series A, 6.50% due 1/01/2011 (c) 3,660
1,000 Niagara Falls, New York, City School District, COP, Refunding (High School Facility),
5% due 6/15/2028 (c) 1,052
1,000 Niagara Falls, New York, GO (Water Treatment Plant), AMT, 7.25% due 11/01/2010 (d) 1,172
2,705 Niagara, New York, Frontier Authority, Airport Revenue Bonds (Buffalo Niagara
International Airport), Series B, 5.50% due 4/01/2019 (d) 2,927
1,260 North Country, New York, Development Authority, Solid Waste Management System,
Revenue Refunding Bonds, 6% due 5/15/2015 (c) 1,447
North Hempstead, New York, GO, Refunding, Series B (b):
1,745 6.40% due 4/01/2013 2,067
555 6.40% due 4/01/2017 681
1,665 Oneida County, New York, IDA, Civic Facilities Revenue Bonds (Mohawk Valley),
Series A, 5.20% due 2/01/2013 (c) 1,769
2,500 Port Authority of New York and New Jersey, Consolidated Revenue Bonds, AMT, 37th
Series, 5.125% due 7/15/2030 (b) 2,653
Port Authority of New York and New Jersey, Consolidated Revenue Refunding Bonds:
5,000 132nd Series, 5% due 9/01/2033 (j) 5,283
4,000 AMT, 119th Series, 5.50% due 9/15/2016 (b) 4,137
4,075 Port Authority of New York and New Jersey, Revenue Bonds, Trust Receipts, AMT,
Class R, Series 10, 9.074% due 1/15/2017 (c)(g) 4,463
7,500 Port Authority of New York and New Jersey, Revenue Refunding Bonds, DRIVERS, AMT,
Series 177, 9.346% due 10/15/2032 (d)(g) 8,532
Port Authority of New York and New Jersey, Special Obligation Revenue Bonds,
AMT (d):
1,750 DRIVERS, Series 192, 8.845% due 12/01/2025 (g) 1,943
5,080 DRIVERS, Series 278, 8.845% due 12/01/2022 (g) 5,828
14,750 (JFK International Air Terminal), Series 6, 6.25% due 12/01/2010 16,426
7,175 (JFK International Air Terminal LLC), Series 6, 6.25% due 12/01/2011 8,074
4,425 (Special Project-JFK International Air Terminal), Series 6, 6.25% due 12/01/2013 5,039
7,380 (Special Project-JFK International Air Terminal), Series 6, 6.25% due 12/01/2014 8,515
1,255 Rensselaer County, New York, IDA, Civic Facility Revenue Bonds (Rensselaer
Polytechnic Institute), Series B, 5.50% due 8/01/2022 (a) 1,364
4,625 Suffolk County, New York, IDA, IDR (Keyspan-Port Jefferson), AMT, 5.25% due
6/01/2027 4,804
Suffolk County, New York, IDA, Solid Waste Disposal Facility, Revenue Refunding
Bonds (Ogden Martin System Huntington Project), AMT (a):
8,530 6% due 10/01/2010 9,503
9,170 6.15% due 10/01/2011 10,402
6,470 6.25% due 10/01/2012 7,452
Tobacco Settlement Financing Corporation of New York Revenue Bonds:
5,000 Series A-1, 5.25% due 6/01/2020 (a) 5,448
5,000 Series A-1, 5.25% due 6/01/2021 (a) 5,431
2,000 Series A-1, 5.25% due 6/01/2022 (a) 2,165
2,000 Series C-1, 5.50% due 6/01/2021 2,197
1,900 Series C-1, 5.50% due 6/01/2022 2,075
Triborough Bridge and Tunnel Authority, New York, General Purpose Revenue Refunding
Bonds (d):
2,500 Series A, 5% due 1/01/2032 2,596
2,305 Series Y, 6% due 1/01/2012 (h) 2,600
Triborough Bridge and Tunnel Authority, New York, Revenue Refunding Bonds (d):
7,000 5.25% due 11/15/2023 7,622
19,675 5% due 11/15/2032 20,528
1,500 Series B, 5% due 11/15/2032 1,565
Triborough Bridge and Tunnel Authority, New York, Subordinate Revenue Bonds:
2,465 5% due 11/15/2028 (a) 2,597
6,000 Series A, 5.25% due 11/15/2030 (d) 6,454
5,000 Yonkers, New York, GO, Refunding, Series B, 5% due 8/01/2035 (d) 5,270
2,010 Yonkers, New York, GO, Series A, 5.75% due 10/01/2010 (b)(e) 2,268
Guam - 0.8% A.B. Won Guam International Airport Authority, General Revenue Refunding Bonds,
AMT, Series C (d):
2,240 5.25% due 10/01/2021 2,387
2,050 5.25% due 10/01/2022 2,184
Puerto Rico - Puerto Rico Commonwealth Highway and Transportation Authority, Transportation
14.3% Revenue Bonds:
1,900 5.25% due 7/01/2018 (b) 2,096
2,265 Series G, 5.25% due 7/01/2019 (b) 2,498
1,000 Series G, 5.25% due 7/01/2021 (b) 1,100
1,250 Trust Receipts, Class R, Series B, 9.074% due 7/01/2035 (d)(g) 1,553
8,495 Puerto Rico Commonwealth, Highway and Transportation Authority, Transportation
Revenue Refunding Bonds, Series D, 5.75% due 7/01/2041 9,473
Puerto Rico Commonwealth, Infrastructure Financing Authority, Special Tax and
Capital Appreciation Revenue Bonds, Series A:
23,530 4.62%** due 7/01/2031 (b) 7,089
3,900 4.67%** due 7/01/2035 (a) 970
8,000 4.77%** due 7/01/2044 (a) 1,256
Puerto Rico Commonwealth, Infrastructure Financing Authority, Special Tax Revenue
Bonds, Series B:
5,250 5% due 7/01/2041 5,474
4,750 5% due 7/01/2041 (j) 4,989
Puerto Rico Commonwealth, Public Improvement, GO, Series A:
4,605 5.25% due 7/01/2019 4,941
7,480 5.25% due 7/01/2020 8,015
Puerto Rico Electric Power Authority, Power Revenue Bonds:
4,750 Series NN, 5.125% due 7/01/2029 5,024
7,315 Series RR, 5% due 7/01/2029 (j) 7,786
6,970 Series RR, 5% due 7/01/2030 (l) 7,389
3,175 Puerto Rico Public Buildings Authority, Government Facilities, Revenue Refunding
Bonds, Series J, 5% due 7/01/2036 (a) 3,445
Puerto Rico Public Finance Corporation, Commonwealth Appropriation Revenue Bonds,
Series E:
2,300 5.50% due 2/01/2012 (e) 2,554
700 5.50% due 8/01/2029 754
6,100 Puerto Rico Public Finance Corporation Revenue Bonds, DRIVERS, Series 272, 8.735%
due 8/01/2030 (g) 6,605
Total Municipal Bonds (Cost - $779,189) - 142.1% 824,573
Shares Held Short-Term Securities
+ CMA New York Municipal Money Fund (n) +
Total Short-Term Securities (Cost - $0) - 0.0% +
Total Investments (Cost - $779,189*) - 142.1% 824,573
Other Assets Less Liabilities - 2.5% 14,776
Preferred Stock, at Redemption Value - (44.6%) (259,043)
-----------
Net Assets Applicable to Common Stock - 100.0% $ 580,306
===========
+ Amount is less than 1,000.
* The cost and unrealized appreciation (depreciation) of investments as of July 31, 2005,
as computed for federal income tax purposes, were as follows:
(in Thousands)
Aggregate cost $ 779,471
===============
Gross unrealized appreciation $ 45,552
Gross unrealized depreciation (450)
---------------
Net unrealized appreciation $ 45,102
===============
** Represents a zero coupon bond; the interest rate shown is the effective yield
at the time of purchase by the Fund.
(a) AMBAC Insured.
(b) FGIC Insured.
(c) FSA Insured.
(d) MBIA Insured.
(e) Prerefunded.
(f) Security may have a maturity of more than one year at time of issuance, but has
variable rate and demand features that qualify it as a short-term security.
The rate disclosed is that currently in effect. This rate changes periodically
based upon prevailing market rates.
(g) The rate disclosed is that currently in effect. This rate changes periodically
and inversely based upon prevailing market rates.
(h) Escrowed to maturity.
(i) FHA Insured.
(j) CIFG Insured.
(k) Radian Insured.
(l) XL Capital Insured.
(m) All or portion of security held as collateral in connection with open future contracts.
(n) Investments in companies considered to be an affiliate of the Fund, for purposes of
Section 2(a)(3) of the Investment Company Act of 1940, were as follows:
(in Thousands)
Net Dividend
Affiliate Activity Income
CMA New York Municipal Money Fund (52) $ 7
Financial futures contracts sold as of July 31, 2005 were as follows:
(in Thousands)
Number of Expiration Face Unrealized
Contracts Issue Date Value Appreciation
410 10-Year September
U.S. Treasury Bond 2005 $ 46,060 $ 556
Item 2 - Controls and Procedures
2(a) - The registrant's certifying officers have reasonably designed such
disclosure controls and procedures to ensure material information
relating to the registrant is made known to us by others particularly
during the period in which this report is being prepared. The
registrant's certifying officers have determined that the registrant's
disclosure controls and procedures are effective based on our
evaluation of these controls and procedures as of a date within 90
days prior to the filing date of this report.
2(b) - There were no changes in the registrant's internal control over
financial reporting (as defined in Rule 30a-3(d) under the Act
(17 CFR 270.30a-3(d)) that occurred during the last fiscal quarter
of the period covered by this report that has materially affected, or
is reasonably likely to materially affect, the registrant's internal
control over financial reporting.
Item 3 - Exhibits
Certifications - Attached hereto
Pursuant to the requirements of the Securities Exchange Act of 1934 and the
Investment Company Act of 1940, the registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized.
MuniYield New York Insured Fund, Inc.
By: /s/ Robert C. Doll, Jr.
-----------------------
Robert C. Doll, Jr.,
Chief Executive Officer
MuniYield New York Insured Fund, Inc.
Date: September 23, 2005
Pursuant to the requirements of the Securities Exchange Act of 1934 and the
Investment Company Act of 1940, this report has been signed below by the
following persons on behalf of the registrant and in the capacities and on
the dates indicated.
By: /s/ Robert C. Doll, Jr.
-----------------------
Robert C. Doll, Jr.,
Chief Executive Officer
MuniYield New York Insured Fund, Inc.
Date: September 23, 2005
By: /s/ Donald C. Burke
-----------------------
Donald C. Burke,
Chief Financial Officer
MuniYield New York Insured Fund, Inc.
Date: September 23, 2005