0001080084-20-000107.txt : 20200825 0001080084-20-000107.hdr.sgml : 20200825 20200825144334 ACCESSION NUMBER: 0001080084-20-000107 CONFORMED SUBMISSION TYPE: 40-17F2 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200825 DATE AS OF CHANGE: 20200825 EFFECTIVENESS DATE: 20200825 SUBJECT COMPANY: COMPANY DATA: COMPANY CONFORMED NAME: BNY MELLON INVESTMENT PORTFOLIOS CENTRAL INDEX KEY: 0001056707 IRS NUMBER: 134000024 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 40-17F2 SEC ACT: 1940 Act SEC FILE NUMBER: 811-08673 FILM NUMBER: 201131706 BUSINESS ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10289 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: 10289 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTMENT PORTFOLIOS DATE OF NAME CHANGE: 19980226 FILED BY: COMPANY DATA: COMPANY CONFORMED NAME: BNY MELLON INVESTMENT PORTFOLIOS CENTRAL INDEX KEY: 0001056707 IRS NUMBER: 134000024 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 40-17F2 BUSINESS ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10289 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: 10289 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS INVESTMENT PORTFOLIOS DATE OF NAME CHANGE: 19980226 40-17F2 1 bmsmall12-8.txt MAY 31, 2020 FILING Report of Independent Registered Public Accounting Firm The Board of Trustees of BNY Mellon Investment Portfolios We have examined management's assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that BNY Mellon Investment Portfolios (constituting Small Cap Stock Index Portfolio, MidCap Stock Portfolio and Technology Growth Portfolio)(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 May 31, 2020. Management is responsible for the Company's compliance with those requirements. Our responsibility is to express an opinion on management's assertion about the Company's compliance based on our examination. Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. Included among our procedures were the following tests performed as of May 31, 2020, and with respect to agreement of securities purchases and sales, for the period from April 30, 2020 (the date of our last examination) through May 31, 2020: 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 Investment Portfolios complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of May 31, 2020 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 Investment Portfolios 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 August 24, 2020 Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940 August 24, 2020 We, as members of management of BNY Mellon Investment Portfolios (constituting Small Cap Stock Index Portfolio, MidCap Stock Portfolio and Technology Growth Portfolio)(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. 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 May 31, 2020, and from April 30, 2020 (date of last examination) through May 31, 2020. 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 May 31, 2020 and from April 30, 2020 (date of last examination) through May 31, 2020 with respect to securities reflected in the investment account of the Company. BNY Mellon Investment Portfolios By: /s/Jim Windels Jim Windels, Treasurer BNY Mellon Investment Adviser, Inc.