Form N-CEN - Annual Report for Registered Investment Companies
05 Dezembro 2023 - 4:02PM
Edgar (US Regulatory)
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors of
BNY Mellon Municipal Income, Inc.
In planning and performing our audit of the financial statements
of BNY Mellon Municipal Income, Inc. (the Company) as of and for the year ended September 30, 2023, in accordance with the standards of
the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company’s internal control over financial
reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
The management of the Company is responsible for establishing
and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management
are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting
is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with U.S. generally accepted accounting principles. A company’s internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles,
and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of
the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition
of a company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject
to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.
A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,
to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual
or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Company’s internal control over
financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in
internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the
Company’s internal control over financial reporting and its operation, including controls over safeguarding securities, that we
consider to be a material weakness as defined above as of September 30, 2023.
This report is intended solely for the information and use of
management and the Board of Directors of BNY Mellon Municipal Income, Inc. and the Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than these specified parties.
/s/ ERNST & YOUNG LLP
New York, New York
November 22, 2023
Item G.1.b.iv
BNY Mellon Municipal Income, Inc.
(the "Fund")
Delinquent Section 16(a) Reports
Under Section 16(a) of the Exchange Act and Section 30(h) of
the 1940 Act, and the rules thereunder, the Fund's officers and Directors, persons owning more than 10% of the Fund's Common Stock or
VMTP Shares, and certain additional persons are required to report their transactions in the Fund's Common Stock or VMTP Shares to the
SEC and the Fund. Based solely on written representations of such persons and on copies of reports that have been filed with the SEC,
the Fund believes that, during the fiscal year ended September 30, 2023, all filing requirements applicable to such persons were complied
with except the Form 3 for Bank of America Corp reflecting the acquisition of VMTP Shares was filed on July 24, 2023, reflecting that
it owns 1,209 shares of the Fund's VMTP Shares, and the Form 3 for Ping Jiang, Director of Investment Oversight for BNY Mellon Investment
Adviser, Inc., was filed on August 3, 2023, reflecting that he did not own any shares of the Fund's securities, neither of which were
filed in a timely manner.
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