0000940400-26-003051.txt : 20260212 0000940400-26-003051.hdr.sgml : 20260212 20260212092454 ACCESSION NUMBER: 0000940400-26-003051 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20251130 FILED AS OF DATE: 20260212 DATE AS OF CHANGE: 20260212 EFFECTIVENESS DATE: 20260212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BNY MELLON STRATEGIC MUNICIPAL BOND FUND, INC. CENTRAL INDEX KEY: 0000855887 ORGANIZATION NAME: EIN: 051287040 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-05877 FILM NUMBER: 26623770 BUSINESS ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10286 BUSINESS PHONE: 2129226400 MAIL ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10286 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC. DATE OF NAME CHANGE: 20181030 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS STRATEGIC MUNICIPAL BOND FUND INC DATE OF NAME CHANGE: 19920703 N-CEN 1 primary_doc.xml X0505 N-CEN LIVE 0000855887 XXXXXXXX 811-05877 false false N-2 BNY Mellon Strategic Municipal Bond Fund, Inc. 811-05877 0000855887 54930044KK4C1VDJ7M52 240 Greenwich Street New York 10286 US-NY US 212-922-6400 BNY Mellon Securities Corporation 240 Greenwich Street New York 10286-1048 212-922-6400 Records relating to fund fact sheets. The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Records relating to custody of fund assets. Deutsche Bank Trust Company Americas 60 Wall Street New York 10005 212-250-2500 Records relating to the record holders of fund preferred shares and purchases and sales of preferred shares. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809 800-441-9800 Administration and accounting records. BNY Mellon Investment Adviser, Inc. 240 Greenwich Street New York 10286-1048 212-922-6400 Organizational documents, board meeting minutes and materials, SEC filings and administration and accounting records. Insight North America LLC BNY Mellon Center, One Boston Place Boston 02108-4400 617-722-7250 Records relating to decisions to buy/sell securities and the execution thereof. ComputerShare Trust Company, N.A. P.O. Box 50500 Louisville 40233-5000 800-522-6645 Records relating to dividend reinvestment plans for fund common shares. BNY Mellon Investment Adviser, Inc. 200 Park Avenue New York 10166-0039 212-922-6400 Compliance policies and procedures and related items. Computershare, Inc. 480 Washington Boulevard Jersey City 07310-2053 Unavailable Records relating to the record holders of fund common shares and purchases and sales of fund common shares. N N N-2 Y Burton N. Wallack N/A N Joseph S. DiMartino N/A N Robin A. Melvin N/A N Benaree Pratt Wiley N/A N Joan L. Gulley N/A N Alan H. Howard N/A N Joseph W. Connolly 001144952 200 Park Avenue New York 10166-0039 XXXXXX N N N N N N N Ernst & Young LLP 42 254900H1VLSDPE6LJK37 N N N N N N N BNY Mellon Strategic Municipal Bond Fund, Inc. 54930044KK4C1VDJ7M52 N 0 0 0 N/A N N Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Revenue sharing split N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(d)(i) (17 CFR 270.18f-4(d)(i)) Rule 18f-4(f)(17 CFR 270.18f-4(f)) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N Insight North America LLC 801-69964 000145995 213800YYX7MQCCEN9439 Y N Computershare Inc. N/A 254900Y7PP3ZED9AUY94 N N Deutsche Bank Trust Company Americas 84-00000 8EWQ2UQKS07AKK8ANH81 N N N ICE Data Pricing & Reference Data, LLC 13-3668779 TIN N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) N Computershare Inc. 254900Y7PP3ZED9AUY94 N N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N N BNY Mellon Asset Management Canada Ltd. N/A N/A N/A N/A CA 0.00000000 Pershing Securities Singapore Private Limited N/A N/A N/A N/A SG 0.00000000 The Bank of New York Mellon Securities Company Japan Limited N/A N/A N/A N/A JP 0.00000000 Pershing (Channel Islands) Limited N/A N/A 2138009CM5DCI2OQW132 GB 0.00000000 BNY Mellon Securities Corporation 008-13801 000000231 N/A N/A 0.00000000 Pershing Advisor Solutions LLC 008-47425 000036671 549300KTC63JRN36GZ84 0.00000000 Pershing Securities Canada Limited N/A N/A 5493000WV47FDC28QG89 CA 0.00000000 Pershing Securities International Limited N/A N/A 549300PPJGN9E26TI110 IE 0.00000000 The Bank of New York Mellon, S.A., Institucion de Banca Multiple N/A N/A N/A N/A MX 0.00000000 Pershing Securities Limited N/A N/A 549300NC3GURN0AEZU06 GB 0.00000000 BNY Mellon Servicos Financeiros Distribuidora de Titulos e Valores Mobiliarios (DTVM) S.A. N/A N/A N/A N/A BR 0.00000000 BNY Mellon Fund Management (Luxembourg), S.A. N/A 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00000000 BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00000000 Pershing Limited N/A N/A 213800R6YVGU4VP7XK84 GB 0.00000000 BNY Mellon Investment Management Hong Kong Limited N/A N/A N/A N/A HK 0.00000000 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00000000 BNY Mellon Investment Management EMEA Limited N/A N/A 213800X5NCNIAF9USD75 GB 0.00000000 0.00000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 15495468.00000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 34786919.00000000 PIPER SANDLER & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 7808829.00000000 FMSBONDS, INC. 008-23280 000007793 549300TUTBK58NSF2517 23885766.00000000 TRB CAPITAL MARKETS, LLC 008-70999 000322618 254900P41WFN46BGEN30 9306550.00000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 15869584.00000000 ICE BONDS SECURITIES CORPORATION 008-65601 000123635 549300OUQA5TQ2JW3I71 8403400.00000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 19617480.00000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 17935373.00000000 B. C. ZIEGLER AND COMPANY 008-00094 000000061 549300NLEOFP92P38Q71 13175669.00000000 226595918.00000000 N 316801365.00000000 Common stock BNY Mellon Strategic Municipal Bond Fund, Inc. - Common Stock Preferred stock BNY Mellon Strategic Municipal Bond Fund, Inc. - Variable Rate MuniFund Term Preferred Shares N N N N N N 0.57000000 2.67000000 5.89000000 6.55000000 false false true false false true false false false false false INTERNAL CONTROL RPT 2 BNYMSMBFI-NCEN.htm
Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
BNY Mellon Strategic Municipal Bond Fund, Inc.

In planning and performing our audit of the financial statements of BNY Mellon Strategic Municipal Bond Fund, Inc. (the Company) as of and for the year ended November 30, 2025, 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 November 30, 2025.

This report is intended solely for the information and use of management and the Board of Directors of BNY Mellon Strategic Municipal Bond Fund, 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
January 22, 2026 OTHER REQUIRED INFO 3 Item-G-1-b-iv.htm

Item G.1.b.iv

BNY Mellon Strategic Municipal Bond Fund, 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 Trustees, persons owning more than 10% of the Fund's Common Stock, Auction Preferred Stock ("APS") or Variable Rate MuniFund Term Preferred Shares ("VMTP") and certain additional persons are required to report their transactions in the Fund's stock 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 November 30, 2025, all filing requirements applicable to such persons were complied with except that the Form 3 was not filed on a timely basis for Lisa M. King and Roberto G. Mazzeo, each of whom is an officer of the Funds, due to an administrative oversight.