0001140410-24-000019.txt : 20240314 0001140410-24-000019.hdr.sgml : 20240314 20240314144524 ACCESSION NUMBER: 0001140410-24-000019 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240314 DATE AS OF CHANGE: 20240314 EFFECTIVENESS DATE: 20240314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIMCO NEW YORK MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001140410 ORGANIZATION NAME: IRS NUMBER: 134174444 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-10381 FILM NUMBER: 24749237 BUSINESS ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-739-4000 MAIL ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001140410 XXXXXXXX false false N-2 PIMCO New York Municipal Income Fund 811-10381 0001140410 VSODSLIYXJ7C18SCFD63 1633 Broadway New York 10019 US-NY US 844-337-4626 PFPC Inc. 400 Bellevue Parkway Wilmington 19809 (302) 791-1700 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder State Street Bank & Trust Co. 225 Franklin Street Boston 02110 (617) 664-4000 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder N N N-2 Y Alan Rappaport N/A N David N. Fisher 003085501 Y Deborah A. DeCotis N/A N E. Grace Vandecruze N/A N Joseph B. Kittredge, Jr N/A N Kathleen A. McCartney N/A N Libby D. Cantrill 004228791 Y Sarah E. Cogan N/A N Keisha Audain-Pressley N/A 1633 Broadway New York 10019 XXXXXX N N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N PIMCO New York Municipal Income Fund VSODSLIYXJ7C18SCFD63 N N/A Y N Y N N/A N/A N/A Rule 17a-7 (17 CFR 270.17a-7) Rule 23c-1 (17 CFR 270.23c-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(d)(ii) (17 CFR 270.18f-4(d)(ii)) Rule 18f-4(f)(17 CFR 270.18f-4(f)) N N N N Pacific Investment Management Company LLC 801-48187 000104559 549300KGPYQZXGMYYN38 N Deutsche Bank Trust Company Americas N/A 8EWQ2UQKS07AKK8ANH81 N N Equiniti Trust Company, LLC 84-00416 254900TS5EWP83BEOU02 N N N Bloomberg Valuation Service 549300B56MD0ZC402L06 N ICE Data Services 5493000NQ9LYLDBCTL34 N IHS Markit 213800BVVQOBUSJXSB53 GB N JPMorgan Chase PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Refinitiv US Holdings 549300NF240HXJO7N016 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Equiniti Trust Company, LLC 254900TS5EWP83BEOU02 N N N Pacific Investment Management Company LLC 549300KGPYQZXGMYYN38 Y N State Street Bank and Trust Company 571474TGEMMWANRLN572 N Y N Allianz Global Investors (Schweiz) AG N/A N/A 549300HHHNE56IHKY326 CH 0.00 Allianz Life Financial Services, LLC 8-13630 000000612 5493008TSI0TRWDDGW79 0.00 PIMCO Canada Corp. N/A N/A 549300PNZNS0LQSMZ318 CA 0.00 PIMCO Europe GmbH N/A N/A 549300KW6332H0XL8X85 DE 0.00 PIMCO Investments LLC 8-68686 000154957 N/A 0.00 0.00 BNY Mellon Capital Markets, LLC 8-35255 000017454 VJW2DOOHGDT6PR0ZRO63 14266128.60 Barclays Capital, Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 5222960.70 Citigroup Global Markets, Inc. 8-08177 000007059 MBNUM2BPBDO7JBLYG310 9842113.92 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 12913582.16 Jefferies Co., Inc. 8-15074 000002347 58PU97L1C0WSRCWADL48 13507830.00 Merrill Lynch, Pierce, Fenner, & Smith 8-07221 000007691 8NAV47T0Y26Q87Y0QP81 9150713.51 Morgan Stanley & Co., Inc. 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 11585226.50 RBC Capital Markets Corp. 8-45411 000031194 549300LCO2FLSSVFFR64 9235177.20 State Street Global Markets, LLC 8-69862 000285852 549300FDEDF5ORXCMQ56 315488415.97 U.S. Bank 8-35359 000017868 6BYL5QZYBDK8S7L73M02 4750000.00 423321059.71 N 68296880.58 Common stock PIMCO New York Municipal Income Fund Preferred stock PIMCO New York Municipal Income Fund Preferred A N N Preferred stock N N N 1.165 1.423 7.86 8.98 true true INTERNAL CONTROL RPT 2 g1aiii-pimco123123_pnf.htm

 

 

Report of Independent Registered Public Accounting Firm

 

To the Board of Trustees and Shareholders of PIMCO New York Municipal Income Fund

 

In planning and performing our audit of the financial statements of PIMCO New York Municipal Income Fund (the “Fund”) as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’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 Fund’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

 

The management of the Fund 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 fund’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 generally accepted accounting principles. A fund’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 fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund’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 fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

 

Our consideration of the Fund’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 over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2023.

 

PricewaterhouseCoopers LLP, 1100 Walnut, Suite 1300, Kansas City, MO 64106

T: (816) 472 7921, www.pwc.com/us

 

 

 

 

This report is intended solely for the information and use of the Board of Trustees of PIMCO New York Municipal Income Fund 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/ PricewaterhouseCoopers LLP

Kansas City, Missouri

February 26, 2024

 

2

 ITEM 405 REG S-K 3 itemg1biv123123cefmunifunds.htm

 

Item G.1.b.iv. of Form N-CEN

 

DELINQUENT SECTION 16(A) REPORTS

 

Section 30(h) of the Investment Company Act of 1940, as amended, and Section 16(a) of the Securities Exchange Act of 1934, as amended, and the rules thereunder, require the Fund’s trustees and certain officers, investment adviser, certain affiliated persons of the investment adviser and persons who own more than 10% of a registered class of the Fund’s equity securities to file forms reporting their affiliation with the Fund and their ownership and changes in their ownership of the Fund’s securities with the Securities and Exchange Commission (the “SEC”) and the New York Stock Exchange. Based solely on a review of the forms filed electronically with the SEC and any written representation from reporting persons during the most recently concluded fiscal year, the Fund believes that each of the Trustees and officers, investment adviser and relevant affiliated persons of the investment adviser and the persons who beneficially own more than 10% of any class of outstanding securities of the Fund has complied with all applicable filing requirements during the Fund’s most recently concluded fiscal year, except that the initial Form 3 filing was inadvertently filed late in August 2023 for Kyle Christine, a portfolio manager of the Fund.