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Invesco Trust for Investment Grade New York Municipals – ‘N-CEN’ for 2/29/24 – ‘INST DEFINING RIGHTS’

On:  Tuesday, 5/14/24, at 9:13am ET   ·   Effective:  5/14/24   ·   For:  2/29/24   ·   Accession #:  1752724-24-98243   ·   File #:  811-06537

Previous ‘N-CEN’:  ‘N-CEN/A’ on 9/20/23 for 2/28/23   ·   Latest ‘N-CEN’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/14/24  Invesco Tr for Inv Grade NY Munis N-CEN       2/29/24    3:318K                                   Confluence Techs Inc./FA

Annual Report by an Investment Company   —   Form N-CEN   —   ICA’40

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: N-CEN       Annual Report by an Investment Company --           HTML     52K 
                primary_doc.xml/4.4                                              
 3: INST DEFINING RIGHTS  Instrument Defining the Rights of         HTML      9K 
                Holders of New or Amended Securities                             
 2: MATERIAL AMENDMENTS  Material Amendment to Organizational       HTML    256K 
                Documents                                                        


‘INST DEFINING RIGHTS’   —   Instrument Defining the Rights of Holders of New or Amended Securities


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Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Invesco Trust for Investment Grade New York Municipals

In planning and performing our audit of the financial statements of Invesco Trust for Investment Grade New York Municipals (the “Trust”) as of and for the year ended February 29, 2024, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Trust’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 Trust’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Trust’s internal control over financial reporting.

The management of the Trust 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 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 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 Trust’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 Trust’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 February 29, 2024.

 

PricewaterhouseCoopers LLP, 1000 Louisiana St., Suite 5800, Houston, TX 77002

T: (713) 356 4000, www.pwc.com/us


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This report is intended solely for the information and use of the Board of Trustees of Invesco Trust for Investment Grade New York Municipals and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

Houston, Texas

April 25, 2024


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘N-CEN’ Filing    Date    Other Filings
Filed on / Effective on:5/14/24
4/25/24
For Period end:2/29/24N-CSR,  NPORT-P
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Filing Submission 0001752724-24-098243   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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