CONSENT OF INDEPENDENT ACCOUNTANTS

Board of Trustees and Shareholders
Putnam New York Tax Exempt Income Fund, Putnam New York Tax Exempt
Opportunities Fund, and Putnam New York Tax Exempt Money Market Fund,:

We consent to the use of our reports dated January 8, 2002, January 8, 2002
and January 2, 2002, respectively, incorporated in this Registration
Statement by reference, to the Putnam New York Tax Exempt Income Fund,
Putnam New York Tax Exempt Opportunities Fund, and Putnam New York Tax
Exempt Money Market Fund, respectively, to the references to our firm under
the captions "Financial highlights" in the prospectus and "Independent
Accountants and Financial Statements" in the Statement of Additional
Information.

                                         /s/KPMG LLP

Boston, Massachusetts
March 25, 2002