Independent Accountant's Report The Board of Trustees of BNY Mellon New York AMT-Free Municipal Bond Fund We have examined management's assertion, included in the accompanying Report of Management on Compliance with Certain Provisions of the Investment Company Act of 1940, that BNY Mellon New York AMT-Free Municipal Bond Fund (the Company) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the Act) as of August 31, 2024. Management is responsible for its assertion about compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the specified requirements). Our responsibility is to express an opinion on management's assertion about the Company's compliance with the specified requirements based on our examination. Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants ("AICPA"). Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management's assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. We are required to be independent of BNY Mellon New York AMT-Free Municipal Bond Fund and to meet our other ethical responsibilities, as applicable for examination engagements set forth in the Preface: Applicable to All Members and Part 1 : Members in Public Practice of the Code of Professional Conduct established by the AICPA. Included among our procedures were the following tests performed as of August 31, 2024 (the examination date we selected without prior notice to management) and with respect to agreement of security purchases and sales or maturities, for the period from April 1, 2024 (the immediate date after our last examination), through August 31, 2024: Confirmation of all securities held by institutions in book entry form (e.g., the Federal Reserve Bank of Kansas City, the Depository Trust Company and various sub-custodians); Confirmation of all securities hypothecated, pledged, placed in escrow or out for transfer with brokers, pledgees, transfer agents or securities lending administrators; Reconciliation of all such securities to the books and records of the Company and The Bank of New York Mellon (the Custodian); Confirmation of all repurchase agreements with brokers/banks and agreement of underlying collateral with The Bank of New York Mellon (the Custodian) records, if any; and Agreement of 5 security purchases and 5 security sales or maturities, if occurred, since our last report from the books and records of the Company to corresponding bank statements. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company's compliance with specified requirements. In our opinion, management's assertion that BNY Mellon New York AMT-Free Municipal Bond Fund complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of August 31, 2024, with respect to securities reflected in the investment account of the Company is fairly stated, in all material respects. This report is intended solely for the information and use of management and the Board of Trustees of BNY Mellon New York AMT-Free Municipal Bond 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/ERNST & YOUNG LLP New York, New York November 27, 2024 Report of Management on Compliance with Certain Provisions of the Investment Company Act of 1940 November 27, 2024 We, as members of management of BNY Mellon New York AMT-Free Municipal Bond Fund (the Company), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, "Custody of Investments by Registered Management Investment Companies," of the Investment Company Act of 1940 ("the Act"). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Company's compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of August 31, 2024 and from April 1, 2024 through August 31, 2024. Based on this evaluation, we assert that the Company was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of August 31, 2024 and from April 1, 2024 through August 31, 2024, with respect to securities reflected in the investment account of the Company. BNY Mellon New York AMT-Free Municipal Bond Fund By: /s/Jim Windels Jim Windels, Treasurer BNY Mellon Investment Adviser, Inc.