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: 10/31/2006 Date of reporting period: 05/01/06 - 07/31/06 Item 1 - Schedule of Investments MuniYield New York Insured Fund, Inc. Schedule of Investments as of July 31, 2006 (in Thousands) Face Amount Municipal Bonds Value New York - 140.2% $ 23,790 Albany County, New York, Airport Authority, Airport Revenue Bonds, AMT, 6% due 12/15/2023 (c) $ 24,891 1,250 Buffalo, New York, School, GO, Series D, 5.50% due 12/15/2014 (b) 1,347 1,500 Buffalo, New York, School, GO, Series D, 5.50% due 12/15/2016 (b) 1,621 4,300 Buffalo, New York, Sewer Authority, Revenue Refunding Bonds, Series F, 6% due 7/01/2013 (b) 4,832 1,700 Dutchess County, New York, Resource Recovery Agency Revenue Bonds (Solid Waste System-Forward), Series A, 5.40% due 1/01/2013 (d) 1,814 1,900 Erie County, New York, IDA, School Facility Revenue Bonds (City of Buffalo Project), 5.75% due 5/01/2020 (c) 2,071 5,250 Erie County, New York, IDA, School Facility Revenue Bonds (City of Buffalo Project), 5.75% due 5/01/2024 (c) 5,590 485 Huntington, New York, GO, Refunding, 5.50% due 4/15/2011 (a) 520 460 Huntington, New York, GO, Refunding, 5.50% due 4/15/2012 (a) 501 455 Huntington, New York, GO, Refunding, 5.50% due 4/15/2013 (a) 498 450 Huntington, New York, GO, Refunding, 5.50% due 4/15/2014 (a) 496 450 Huntington, New York, GO, Refunding, 5.50% due 4/15/2015 (a) 499 1,675 Ilion, New York, Central School District, GO, Series B, 5.50% due 6/15/2010 (b) 1,796 7,000 Long Island Power Authority, New York, Electric System Revenue Bonds, Series A, 5% due 9/01/2029 (a) 7,230 8,500 Long Island Power Authority, New York, Electric System Revenue Bonds, Series A, 5% due 9/01/2034 (a) 8,746 10,000 Long Island Power Authority, New York, Electric System Revenue Bonds, Series C, 5% due 9/01/2035 10,246 5,750 Long Island Power Authority, New York, Electric System Revenue Refunding Bonds, Series B, 5% due 12/01/2035 (j) 5,921 4,250 Madison County, New York, IDA, Civic Facility Revenue Bonds (Colgate University Project), Series A, 5% due 7/01/2035 (a) 4,389 2,000 Metropolitan Transportation Authority, New York, Commuter Facilities Revenue Bonds, Series A, 5.75% due 1/01/2008 (d)(e) 2,086 10,000 Metropolitan Transportation Authority, New York, Commuter Facilities Revenue Refunding Bonds, Series B, 4.875% due 7/01/2018 (b)(h) 10,252 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 IDA Industrial Development Authority IDR Industrial Development Revenue Bonds M/F Multi-Family RIB Residual Interest Bonds VRDN Variable Rate Demand Notes MuniYield New York Insured Fund, Inc. Schedule of Investments as of July 31, 2006 (concluded) (in Thousands) Face Amount Municipal Bonds Value New York $ 5,000 Metropolitan Transportation Authority, New York, Dedicated Tax Fund Revenue (concluded) Bonds, Series A, 5% due 11/15/2011 (b)(e) $ 5,301 1,015 Metropolitan Transportation Authority, New York, Dedicated Tax Fund Revenue Bonds, Series A, 5% due 11/15/2032 (c) 1,040 9,500 Metropolitan Transportation Authority, New York, Dedicated Tax Fund Revenue Bonds, Series A, 5% due 11/15/2035 (d) 9,832 10,600 Metropolitan Transportation Authority, New York, Dedicated Tax Fund, Revenue Refunding Bonds, Series A, 5% due 11/15/2030 (d) 10,869 28,900 Metropolitan Transportation Authority, New York, Revenue Refunding Bonds, RIB, Series 724X, 7.61% due 11/15/2032 (c)(g) 34,073 1,740 Metropolitan Transportation Authority, New York, Revenue Refunding Bonds, Series A, 5.125% due 11/15/2022 (b) 1,832 17,105 Metropolitan Transportation Authority, New York, Revenue Refunding Bonds, Series A, 5% due 11/15/2030 (c) 17,566 2,500 Metropolitan Transportation Authority, New York, Revenue Refunding Bonds, Series A, 5.25% due 11/15/2031 (b) 2,630 1,500 Metropolitan Transportation Authority, New York, Revenue Refunding Bonds, Series B, 5% due 11/15/2028 (d) 1,545 2,000 Metropolitan Transportation Authority, New York, Service Contract Revenue Refunding Bonds, Series A, 5% due 7/01/2025 (b) 2,064 2,885 Metropolitan Transportation Authority, New York, Transit Facilities Revenue Refunding Bonds, Series C, 5.125% due 1/01/2012 (c)(e) 3,076 1,640 Metropolitan Transportation Authority, New York, Transit Facilities Revenue Refunding Bonds, Series C, 5.125% due 7/01/2012 (c)(e) 1,757 3,000 Metropolitan Transportation Authority, New York, Transportation Revenue Bonds, Series A, 5% due 11/15/2032 (b) 3,081 6,235 Metropolitan Transportation Authority, New York, Transportation Revenue Refunding Bonds, Series F, 5.25% due 11/15/2027 (d) 6,558 5,000 Metropolitan Transportation Authority, New York, Transportation Revenue Refunding Bonds, Series F, 5% due 11/15/2031 (d) 5,124 1,400 Monroe County, New York, IDA, Revenue Bonds (Southview Towers Project), AMT, 6.125% due 2/01/2020 1,493 1,125 Monroe County, New York, IDA, Revenue Bonds (Southview Towers Project), AMT, 6.25% due 2/01/2031 1,204 1,160 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) 1,188 10,830 Nassau Health Care Corporation, New York, Health System Revenue Bonds, 5.75% due 8/01/2009 (c)(e) 11,646 1,500 New York City, New York, City Housing Development Corporation, M/F Housing Revenue Bonds, AMT, Series C, 5% due 11/01/2026 1,514 2,000 New York City, New York, City Housing Development Corporation, M/F Housing Revenue Bonds, AMT, Series C, 5.05% due 11/01/2036 2,029 1,275 New York City, New York, City IDA, Civic Facility Revenue Refunding Bonds (Nightingale-Bamford School), 5.25% due 1/15/2018 (a) 1,358 7,710 New York City, New York, City IDA, IDR (Japan Airlines Company), AMT, 6% due 11/01/2015 (c) 7,820 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) 8,734 1,500 New York City, New York, City IDA, Special Facility Revenue Refunding Bonds (Terminal One Group Association Project), AMT, 5.50% due 1/01/2024 1,588 6,750 New York City, New York, City Municipal Financing Authority, Water and Sewer Systems Revenue Bonds, 5% due 6/15/2036 (d) 6,978 500 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) 511 12,500 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System Revenue Bonds, RIB, Series 726X, 7.61% due 6/15/2027 (d)(g) 14,637 2,850 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System Revenue Bonds, Series A, 5.75% due 6/15/2009 (b)(e) 3,033 14,700 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System Revenue Bonds, Series B, 5.75% due 6/15/2007 (d)(e) 15,110 5,000 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System, Revenue Refunding Bonds, 5.50% due 6/15/2010 (d)(e) 5,361 1,250 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System, Revenue Refunding Bonds, Series A, 5.125% due 6/15/2034 (d) 1,292 5,500 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System, Revenue Refunding Bonds, Series A, 5% due 6/15/2035 (a) 5,638 6,600 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System, Revenue Refunding Bonds, Series B, 5% due 6/15/2036 (c) 6,795 1,750 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System, Revenue Refunding Bonds, Series C, 5% due 6/15/2035 (d) 1,799 400 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System Revenue Refunding Bonds, VRDN, Series A, 3.61% due 6/15/2025 (b)(f) 400 200 New York City, New York, City Municipal Water Finance Authority, Water and Sewer System Revenue Refunding Bonds, VRDN, Series G, 3.67% due 6/15/2024 (b)(f) 200 1,020 New York City, New York, City Transit Authority, Metropolitan Transportation Authority, Triborough, COP, Series A, 5.625% due 1/01/2012 (a) 1,088 6,805 New York City, New York, City Transitional Finance Authority, Future Tax Secured Revenue Bonds, Series B, 6.25% due 5/15/2010 (b)(e) 7,467 800 New York City, New York, City Transitional Finance Authority, Future Tax Secured Revenue Bonds, Series B, 6.25% due 5/15/2010 (e) 878 1,260 New York City, New York, City Transitional Finance Authority, Future Tax Secured Revenue Bonds, Series C, 5.50% due 5/01/2009 (e) 1,330 16,195 New York City, New York, City Transitional Finance Authority, Future Tax Secured Revenue Bonds, Series C, 5% due 2/01/2033 (b) 16,643 2,500 New York City, New York, City Transitional Finance Authority, Future Tax Secured Revenue Bonds, Series E, 5.25% due 2/01/2022 (d) 2,648 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) 3,178 1,000 New York City, New York, City Transitional Finance Authority, Revenue Refunding Bonds, Series A, 5% due 11/15/2026 (b) 1,033 11,042 New York City, New York, GO, RIB, Series 725X, 7.61% due 3/15/2027 (c)(g) 12,806 895 New York City, New York, GO, Refunding, Series A, 6.375% due 5/15/2010 (b)(e) 986 70 New York City, New York, GO, Refunding, Series B, 7% due 2/01/2018 (a) 71 3,700 New York City, New York, GO, Refunding, VRDN, Series H, Sub-Series H-2, 3.64% due 8/01/2013 (d)(f) 3,700 3,000 New York City, New York, GO, Series A, 5.75% due 5/15/2010 (b)(e) 3,239 2,500 New York City, New York, GO, Series B, 5.75% due 8/01/2013 (d) 2,695 3,750 New York City, New York, GO, Series D, 5.25% due 10/15/2023 3,940 2,700 New York City, New York, GO, Series D, 5% due 11/01/2034 2,757 8,000 New York City, New York, GO, Series J, 5% due 5/15/2023 8,223 9,500 New York City, New York, GO, Series M, 5% due 4/01/2035 9,707 1,150 New York City, New York, GO, Sub-Series C-1, 5.25% due 8/15/2026 1,208 8,450 New York City, New York, GO, VRDN, Sub-Series A-6, 3.61% due 11/01/2026 (c)(f) 8,450 2,750 New York City, New York, IDA, Civic Facility Revenue Bonds (Ethical Culture Fieldston School Project), Sub-Series B-1, 4.50% due 6/01/2035 (l) 2,689 14,500 New York City, New York, Sales Tax Asset Receivable Corporation Revenue Bonds, DRIVERS, Series 1438Z, 8% due 10/15/2012 (a)(g) 16,113 10,700 New York City, New York, Sales Tax Asset Receivable Corporation Revenue Bonds, Series A, 5% due 10/15/2032 (a) 11,056 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) 4,390 16,875 New York Convention Center Development Corporation, New York, Revenue Bonds, DRIVERS, VRDN, Series 1247Z, 6.706% due 11/15/2013 (a)(g) 17,884 2,400 New York Convention Center Development Corporation, New York, Revenue Bonds (Hotel Unit Fee Secured), 5% due 11/15/2030 (a) 2,479 1,000 New York State Dormitory Authority, Consolidated Revenue Refunding Bonds (City University System), Series 1, 5.625% due 1/01/2008 (c)(e) 1,046 5,000 New York State Dormitory Authority, Non-State Supported Debt, Revenue Refunding Bonds (Cornell University), Series A, 5% due 7/01/2035 5,170 3,580 New York State Dormitory Authority Revenue Bonds (Eger Health Care and Rehabilitation Center), 6.10% due 8/01/2037 (i) 3,866 1,500 New York State Dormitory Authority Revenue Bonds (Long Island University), Series B, 5.25% due 9/01/2028 (k) 1,562 2,000 New York State Dormitory Authority Revenue Bonds (New School for Social Research), 5.75% due 7/01/2007 (d)(e) 2,076 1,180 New York State Dormitory Authority Revenue Bonds (New York State Rehabilitation Association), Series A, 5.25% due 7/01/2019 (j) 1,255 1,000 New York State Dormitory Authority Revenue Bonds (New York State Rehabilitation Association), Series A, 5.125% due 7/01/2023 (j) 1,036 6,900 New York State Dormitory Authority Revenue Bonds (School Districts Financing Program), Series E, 5.75% due 10/01/2030 (d) 7,507 1,000 New York State Dormitory Authority Revenue Bonds, Series B, 6.50% due 2/15/2011 (d)(h) 1,115 3,560 New York State Dormitory Authority Revenue Bonds (State University Adult Facilities), Series B, 5.75% due 5/15/2010 (c)(e) 3,844 1,780 New York State Dormitory Authority Revenue Bonds (Upstate Community Colleges), Series A, 6% due 7/01/2010 (c)(e) 1,942 3,155 New York State Dormitory Authority, Revenue Refunding Bonds (City University System), Series C, 7.50% due 7/01/2010 (b) 3,420 4,255 New York State Dormitory Authority, Revenue Refunding Bonds (Mental Health Services Facilities Improvement), Series A, 5.75% due 2/15/2007 (d)(e) 4,387 1,370 New York State Dormitory Authority, Revenue Refunding Bonds (School District Financing Program), Series I, 5.75% due 10/01/2018 (d) 1,501 6,000 New York State Dormitory Authority, Revenue Refunding Bonds (Siena College), 5.75% due 7/01/2007 (d)(e) 6,230 1,570 New York State Dormitory Authority, Supported Debt Revenue Bonds (Mental Health Facilities), Series B, 5.25% due 2/15/2014 (e) 1,705 270 New York State Dormitory Authority, Supported Debt Revenue Bonds (Mental Health Facilities), Series B, 5.25% due 2/15/2023 285 3,000 New York State Dormitory Authority, Supported Debt Revenue Bonds (State University Dormitory Facilities), Series A, 5% due 7/01/2031 (d) 3,109 1,000 New York State Dormitory Authority, Supported Debt Revenue Refunding Bonds (Department of Health), Series A, 5% due 7/01/2025 (j) 1,033 14,250 New York State Energy Research and Development Authority, Gas Facilities Revenue Refunding Bonds (Brooklyn Union Gas Company/Keyspan), AMT, Series A, 4.70% due 2/01/2024 (b) 14,153 3,500 New York State Environmental Facilities Corporation, Special Obligation Revenue Refunding Bonds (Riverbank State Park), 6.25% due 4/01/2012 (a) 3,917 4,000 New York State Environmental Facilities Corporation, State Clean Water and Drinking Water, Revenue Refunding Bonds (New York City Municipal Water Finance Authority), Sub-Series B, 4.50% due 6/15/2036 3,897 800 New York State Housing Finance Agency, State Personal Income Tax Revenue Bonds (Economic Development and Housing), Series A, 5% due 9/15/2023 (d) 830 2,000 New York State Mortgage Agency, Homeowner Mortgage Revenue Bonds, AMT, Series 130, 4.80% due 10/01/2037 1,956 5,000 New York State Mortgage Agency, Homeowner Mortgage Revenue Refunding Bonds, AMT, Series 67, 5.80% due 10/01/2028 (d) 5,097 1,540 New York State Mortgage Agency, Homeowner Mortgage Revenue Refunding Bonds, AMT, Series 133, 4.95% due 10/01/2021 1,564 335 New York State Mortgage Agency Revenue Bonds, DRIVERS, AMT, Series 295, 7.664% due 4/01/2030 (d)(g) 335 3,470 New York State Municipal Bond Bank Agency, Special School Purpose Revenue Bonds, Series C, 5.25% due 6/01/2019 3,661 3,920 New York State Municipal Bond Bank Agency, Special School Purpose Revenue Bonds, Series C, 5.25% due 6/01/2020 4,150 6,000 New York State Thruway Authority, General Revenue Bonds, Series F, 5% due 1/01/2030 (a) 6,195 8,000 New York State Thruway Authority, General Revenue Refunding Bonds, Series G, 4.75% due 1/01/2029 (c) 8,075 17,750 New York State Thruway Authority, General Revenue Refunding Bonds, Series G, 4.75% due 1/01/2030 (c) 17,904 2,500 New York State Thruway Authority, General Revenue Refunding Bonds, Series G, 5% due 1/01/2030 (c) 2,589 2,820 New York State Thruway Authority, Highway and Bridge Trust Fund Revenue Bonds, Series A, 6.25% due 4/01/2011 (c) 3,081 3,000 New York State Thruway Authority, Local Highway and Bridge Service Contract Revenue Bonds, 5.75% due 4/01/2010 (a)(e) 3,233 2,000 New York State Thruway Authority, Local Highway and Bridge Service Contract Revenue Bonds, Series A-2, 5.375% due 4/01/2008 (d)(e) 2,074 2,170 New York State Thruway Authority, Local Highway and Bridge Service Contract, Revenue Refunding Bonds, 6% due 4/01/2007 (d)(e) 2,246 4,380 New York State Thruway Authority, Second General Highway and Bridge Trust Fund Revenue Bonds, Series A, 5% due 4/01/2026 (a) 4,560 3,000 New York State Urban Development Corporation, Personal Income Tax Revenue Bonds, Series C-1, 5% due 3/15/2013 (d)(e) 3,202 5,000 New York State Urban Development Corporation, Personal Income Tax Revenue Bonds (State Facilities), Series A-1, 5% due 3/15/2029 (b) 5,156 3,190 New York State Urban Development Corporation, Revenue Refunding Bonds (Correctional Capital Facilities), Series A, 6.50% due 1/01/2011 (c) 3,534 1,000 Niagara Falls, New York, City School District, COP, Refunding (High School Facility), 5% due 6/15/2028 (c) 1,027 1,000 Niagara Falls, New York, GO (Water Treatment Plant), AMT, 7.25% due 11/01/2010 (d) 1,121 2,705 Niagara, New York, Frontier Authority, Airport Revenue Bonds (Buffalo Niagara International Airport), Series B, 5.50% due 4/01/2019 (d) 2,838 1,260 North Country, New York, Development Authority, Solid Waste Management System, Revenue Refunding Bonds, 6% due 5/15/2015 (c) 1,390 1,745 North Hempstead, New York, GO, Refunding, Series B, 6.40% due 4/01/2013 (b) 1,994 555 North Hempstead, New York, GO, Refunding, Series B, 6.40% due 4/01/2017 (b) 660 1,665 Oneida County, New York, IDA, Civic Facilities Revenue Bonds (Mohawk Valley), Series A, 5.20% due 2/01/2013 (c) 1,725 2,500 Port Authority of New York and New Jersey, Consolidated Revenue Bonds, AMT, 137th Series, 5.125% due 7/15/2030 (c) 2,587 4,000 Port Authority of New York and New Jersey, Consolidated Revenue Refunding Bonds, AMT, 119th Series, 5.50% due 9/15/2016 (b) 4,047 15,000 Port Authority of New York and New Jersey Revenue Refunding Bonds, AMT, 120th Series, 6% due 10/15/2032 (d) 15,519 5,080 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds, DRIVERS, AMT, Series 278, 7.504% due 12/01/2022 (d)(g) 5,508 14,750 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds (JFK International Air Terminal), AMT, Series 6, 6.25% due 12/01/2010 (d) 16,004 7,175 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds (JFK International Air Terminal LLC), AMT, Series 6, 6.25% due 12/01/2011 (d) 7,893 3,500 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds (JFK International Air Terminal LLC), AMT, Series 6, 5.75% due 12/01/2025 (d) 3,581 4,425 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds (Special Project-JFK International Air Terminal), AMT, Series 6, 6.25% due 12/01/2013 (d) 4,975 7,380 Port Authority of New York and New Jersey, Special Obligation Revenue Bonds (Special Project-JFK International Air Terminal), AMT, Series 6, 6.25% due 12/01/2014 (d) 8,385 1,255 Rensselaer County, New York, IDA, Civic Facility Revenue Bonds (Rensselaer Polytechnic Institute), Series B, 5.50% due 8/01/2022 (a) 1,323 1,000 Suffolk County, New York, IDA, Civic Facility Revenue Refunding Bonds (Dowling College), Series A, 5% due 6/01/2036 (q) 1,006 4,625 Suffolk County, New York, IDA, IDR (Keyspan-Port Jefferson), AMT, 5.25% due 6/01/2027 4,742 8,530 Suffolk County, New York, IDA, Solid Waste Disposal Facility, Revenue Refunding Bonds (Ogden Martin System Huntington Project), AMT, 6% due 10/01/2010 (a) 9,192 9,170 Suffolk County, New York, IDA, Solid Waste Disposal Facility, Revenue Refunding Bonds (Ogden Martin System Huntington Project), AMT, 6.15% due 10/01/2011 (a) 10,068 6,470 Suffolk County, New York, IDA, Solid Waste Disposal Facility, Revenue Refunding Bonds (Ogden Martin System Huntington Project), AMT, 6.25% due 10/01/2012 (a) 7,224 1,750 Suffolk County, New York, Public Improvement, GO, Series B, 4.50% due 11/01/2024 (d) 1,748 5,000 Tobacco Settlement Financing Corporation of New York Revenue Bonds, Series A-1, 5.25% due 6/01/2020 (a) 5,306 2,000 Tobacco Settlement Financing Corporation of New York Revenue Bonds, Series A-1, 5.25% due 6/01/2022 (a) 2,114 2,000 Tobacco Settlement Financing Corporation of New York Revenue Bonds, Series C-1, 5.50% due 6/01/2021 2,137 1,900 Tobacco Settlement Financing Corporation of New York Revenue Bonds, Series C-1, 5.50% due 6/01/2022 2,026 2,305 Triborough Bridge and Tunnel Authority, New York, General Purpose Revenue Refunding Bonds, Series Y, 6% due 1/01/2012 (d)(h) 2,492 7,000 Triborough Bridge and Tunnel Authority, New York, Revenue Refunding Bonds, 5.25% due 11/15/2023 (d) 7,452 19,675 Triborough Bridge and Tunnel Authority, New York, Revenue Refunding Bonds, 5% due 11/15/2032 (d) 20,153 2,265 Triborough Bridge and Tunnel Authority, New York, Revenue Refunding Bonds, Series A, 5% due 1/01/2012 (d)(e) 2,401 1,500 Triborough Bridge and Tunnel Authority, New York, Revenue Refunding Bonds, Series B, 5% due 11/15/2032 (d) 1,536 2,465 Triborough Bridge and Tunnel Authority, New York, Subordinate Revenue Bonds, 5% due 11/15/2028 (a) 2,539 6,000 Triborough Bridge and Tunnel Authority, New York, Subordinate Revenue Bonds, Series A, 5.25% due 11/15/2030 (d) 6,303 1,050 Western Nassau County, New York, Water Authority, Water System Revenue Refunding Bonds, 5% due 5/01/2035 (a) 1,081 2,010 Yonkers, New York, GO, Series A, 5.75% due 10/01/2010 (b) 2,183 Guam - 0.8% 2,240 A.B. Won Guam International Airport Authority, General Revenue Refunding Bonds, AMT, Series C, 5.25% due 10/01/2021 (d) 2,327 2,050 A.B. Won Guam International Airport Authority, General Revenue Refunding Bonds, AMT, Series C, 5.25% due 10/01/2022 (d) 2,130 Puerto Rico - 11.2% 2,265 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Bonds, Series G, 5.25% due 7/01/2019 (b) 2,427 1,000 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Bonds, Series G, 5.25% due 7/01/2021 (b) 1,067 1,250 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Bonds, Trust Receipts, Class R, Series B, 7.753% due 7/01/2035 (d)(g) 1,462 3,000 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Refunding Bonds, Series D, 5.75% due 7/01/2012 (e) 3,302 2,000 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Refunding Bonds, Series K, 5% due 7/01/2035 (n) 2,064 4,000 Puerto Rico Commonwealth Highway and Transportation Authority, Transportation Revenue Refunding Bonds, Series L, 5.25% due 7/01/2041 (j) 4,442 22,030 Puerto Rico Commonwealth Infrastructure Financing Authority, Special Tax and Capital Appreciation Revenue Bonds, Series A, 4.62% due 7/01/2031 (b)(o) 6,721 3,900 Puerto Rico Commonwealth Infrastructure Financing Authority, Special Tax and Capital Appreciation Revenue Bonds, Series A, 4.67% due 7/01/2035 (a)(o) 973 8,000 Puerto Rico Commonwealth Infrastructure Financing Authority, Special Tax and Capital Appreciation Revenue Bonds, Series A, 4.77% due 7/01/2043 (a)(o) 1,340 4,500 Puerto Rico Commonwealth Infrastructure Financing Authority, Special Tax Revenue Bonds, Series B, 5% due 7/01/2041 (j) 4,610 4,000 Puerto Rico Convention Center District Authority, Hotel Occupancy Tax Revenue Bonds, Series A, 5% due 7/01/2031 (a) 4,168 4,750 Puerto Rico Electric Power Authority, Power Revenue Bonds, Series NN, 5.125% due 7/01/2029 4,876 7,315 Puerto Rico Electric Power Authority, Power Revenue Bonds, Series RR, 5% due 7/01/2029 (j) 7,565 7,095 Puerto Rico Electric Power Authority, Power Revenue Bonds, Series RR, 5% due 7/01/2030 (l) 7,337 6,350 Puerto Rico Electric Power Authority, Power Revenue Bonds, Series RR, 5% due 7/01/2035 (b) 6,581 2,300 Puerto Rico Public Finance Corporation, Commonwealth Appropriation Revenue Bonds, Series E, 5.50% due 2/01/2012 (e) 2,490 700 Puerto Rico Public Finance Corporation, Commonwealth Appropriation Revenue Bonds, Series E, 5.50% due 8/01/2029 732 Total Municipal Bonds (Cost - $817,447) - 152.2% 841,072 Shares Held Short-Term Securities 1,528 CMA New York Municipal Money Fund, 3.07% (m)(p) 1,528 Total Short-Term Securities (Cost - $1,528) - 0.3% 1,528 Total Investments (Cost - $818,975*) - 152.5% 842,600 Other Assets Less Liabilities - 2.6% 14,154 Preferred Stock, at Redemption Value - (55.1%) (304,211) ----------- Net Assets Applicable to Common Stock - 100.0% $ 552,543 =========== * The cost and unrealized appreciation (depreciation) of investments as of July 31, 2006, as computed for federal income tax purposes were as follows: Aggregate cost $ 819,293 ==================== Gross unrealized appreciation $ 25,258 Gross unrealized depreciation (1,951) -------------------- Net unrealized appreciation $ 23,307 ==================== (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) 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: Net Dividend Affiliate Activity Income CMA New York Municipal Money Fund 427 $ 38 (n) Assured Guaranty Insured. (o) Represents a zero coupon bond; the interest rate shown reflects the effective yield at the time of purchase. (p) Represents the current yield as of July 31, 2006. (q) ACA Insured. 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 20, 2006 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 20, 2006 By: /s/ Donald C. Burke ----------------------- Donald C. Burke Chief Financial Officer MuniYield New York Insured Fund, Inc. Date: September 20, 2006