1 Exhibit 14(a) CONSENT OF INDEPENDENT AUDITORS We consent to the reference to our firm under the captions "The Reorganization--Comparison of the Funds--Financial Highlights", "Selection of Independent Auditors" and "Experts" and to the use of our reports on MuniVest New York Insured Fund, Inc. and MuniYield New York Insured Fund III, Inc. dated November 30, 1995 and December 4, 1995, respectively, in the Registration Statement (Form N-14 No. 333-0000) and related combined Proxy Statement/Prospectus of MuniYield New York Insured Fund II, Inc. dated July 9, 1996. /s/ ERNST & YOUNG LLP Ernst & Young LLP Princeton, New Jersey July 1, 1996