0000737520-24-000036.txt : 20240805 0000737520-24-000036.hdr.sgml : 20240805 20240805124913 ACCESSION NUMBER: 0000737520-24-000036 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20240531 FILED AS OF DATE: 20240805 DATE AS OF CHANGE: 20240805 EFFECTIVENESS DATE: 20240805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BNY Mellon Strategic Funds, Inc. CENTRAL INDEX KEY: 0000737520 ORGANIZATION NAME: IRS NUMBER: 133272460 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-03940 FILM NUMBER: 241173942 BUSINESS ADDRESS: STREET 1: C/O BNY MELLON INVESTMENT ADVISER, INC. STREET 2: 240 GREENWICH STREET CITY: NEW YORK STATE: NY ZIP: 10166 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: 10166 FORMER COMPANY: FORMER CONFORMED NAME: Strategic Funds, Inc. DATE OF NAME CHANGE: 20060518 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS PREMIER NEW LEADERS FUND INC DATE OF NAME CHANGE: 20021213 FORMER COMPANY: FORMER CONFORMED NAME: DREYFUS NEW LEADERS FUND INC DATE OF NAME CHANGE: 19920703 0000737520 S000029388 BNY Mellon Select Managers Small Cap Growth Fund C000090268 Class A DSGAX C000090269 Class C DSGCX C000090270 Class I DSGIX C000130444 Class Y DSGYX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000737520 XXXXXXXX 811-03940 false false N-1A S000029388 C000090268 C000090270 C000090269 C000130444 BNY Mellon Strategic Funds, Inc. 811-03940 0000737520 549300KOXIZHC0IVRM71 240 Greenwich Street New York 10286-1048 US-NY US 212.922.6400 BNY Mellon Investment Adviser, Inc. 200 Park Avenue New York 10166-0039 212.922.6400 Compliance policies and procedures and related items. 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. The Bank of New York Mellon 103 Bellevue Parkway Wilmington 19809-3701 212.495.1784 Administration and accounting records. The Bank of New York Mellon 240 Greenwich Street New York 10286-1048 212.495.1784 Records relating to custody of fund assets. BNY Mellon Securities Corporation 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to advertising and sales material. BNY Mellon Transfer, Inc. 240 Greenwich Street New York 10286-1048 212.922.6400 Records relating to the record holders of fund shares and purchases and sales of fund shares. BNY Mellon Investment Servicing (US), Inc. 118 Flanders Road Westborough 01581-1722 800.441.9800 Records relating to the record holders of fund shares and purchases and sales of fund shares. EAM Investors, LLC 2533 South Coast Highway 101 Cardiff-by-the-Sea 92007 760.479.5080 Records relating to decisions to buy/sell securities and the execution thereof. Geneva Capital Management LLC 100 East Wisconsin Avenue Milwaukee 53202-4107 414.224.6002 Records relating to decisions to buy/sell securities and the execution thereof. Granite Investment Partners, LLC 2321 Rosecrans Avenue El Segundo 90245-4903 310.933.4292 Records relating to decisions to buy/sell securities and the execution thereof. Nicholas Investment Partners, L.P. 6451 El Sicomoro Rancho Santa Fe 92067-6001 855.759.4545 Records relating to decisions to buy/sell securities and the execution thereof. Redwood Investments, LLC One Gateway Center Newton 02458-2879 617.467.3000 Records relating to decisions to buy/sell securities and the execution thereof. Rice Hall James & Associates, LLC 600 West Broadway San Diego 92101-3311 619.239.9005 Records relating to decisions to buy/sell securities and the execution thereof. N N N-1A 5 Y Burton N. Wallack N/A N Robin A. Melvin N/A N Benaree Pratt Wiley N/A N Joseph S. DiMartino N/A N Alan H. Howard N/A N Joan L. Gulley N/A N Joseph W. Connolly 001144952 200 Park Avenue New York 10166-0039 XXXXXX N N N N N N BNY Mellon Securities Corporation 008-13801 000000231 N/A Y N Ernst & Young LLP 42 254900H1VLSDPE6LJK37 N N N N N N BNY Mellon Select Managers Small Cap Growth Fund S000029388 5493008RS5G14T8OQF18 N 4 0 0 N/A N N Y N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Revenue sharing split 7753615.45 36258.28 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Y Y N N BNY Mellon Investment Adviser, Inc. 801-8147 000105642 54930067A504FBYASH16 N Geneva Capital Management LLC 801-28444 000105432 2138001OFRC7WD2CK816 N N Nicholas Investment Partners 801-66532 000140159 254900SQMAEZJ3GYXZ72 N N EAM Investors, LLC 801-70305 000144908 2549001485M33TIO5M11 N N Granite Investment Partners, LLC 801-70383 000150632 N/A N N Rice Hall James & Associates, LLC 801-61905 000125410 N/A N N Redwood Investments, LLC 801-63597 000133028 549300EY2376P6C77F47 N N BNY Mellon Transfer, Inc. 84-06102 N/A Y N BNY Mellon Investment Servicing (US) Inc. 84-01761 549300CFZQLI9QMJ1Z03 Y Y N ICE Data Pricing & Reference Data, LLC N/A TIN: 13-3668779 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y N Self - rule 17f-2 (17 CFR 270.17f-2) N BNY Mellon Transfer, Inc. 84-06102 Y N N BNY Mellon Investment Adviser, Inc. 54930067A504FBYASH16 Y N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 Y Y N BNY Mellon Capital Markets, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 0.00 BNY Mellon Securities Corporation 008-13801 000000231 N/A 0.00 Pershing LLC 008-17574 000007560 ZI8Q1A8EI8LQFJNM0D94 0.00 BNY Mellon Asset Management Canada Ltd. 008-00000 N/A N/A CA 0.00 Pershing Advisor Solutions LLC 008-47425 000036671 549300KTC63JRN36GZ84 0.00 BNY Mellon Investment Management EMEA Limited 008-00000 N/A 213800X5NCNIAF9USD75 GB 0.00 BNY Mellon Investment Management Hong Kong Limited 008-00000 000169689 N/A HK 0.00 BNY MELLON SERVICOS FINACEIROS DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS (DTVM) S.A 008-00000 N/A N/A BR 0.00 Pershing (Channel Islands) Limited 008-00000 N/A 2138009CM5DCI2OQW132 GB 0.00 Pershing Limited 008-00000 N/A 213800R6YVGU4VP7XK84 GB 0.00 Pershing Securities Canada Limited 008-00000 N/A 5493000WV47FDC28QG89 CA 0.00 Pershing Securities International Limited 008-00000 N/A 549300PPJGN9E26TI110 IE 0.00 Pershing Securities Limited 008-00000 N/A 549300NC3GURN0AEZU06 GB 0.00 The Bank of New York Mellon Securities Company Japan Limited 008-00000 N/A N/A JP 0.00 The Bank of New York Mellon, S.A., Institucion de Banca Multiple 008-00000 N/A N/A MX 0.00 BNY Mellon Fund Management (Luxemboug), S.A. 008-00000 000283267 5N2ES2M2WGR2TO0Q5G40 LU 0.00 Pershing Securities Singapore Private Limited 008-00000 N/A N/A SG 0.00 Roth Capital Partners, LLC 008-321129 000015407 549300FMF3TPT1HFRF48 0.00 B. RILEY & CO., LLC 008-49016 000040355 549300AEVMODVBY3QS51 30479.71 ROBERT W. BAIRD & CO. INCORPORATED 008-00497 000008158 549300772UJAHRD6LO53 24472.89 INSTINET, LLC 008-23669 000007897 549300MGMN3RKMU8FT57 19263.18 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 16119.21 TD SECURITIES (USA) LLC 008-36747 000018476 SUVUFHICNZMP2WKHG940 14313.00 RAYMOND JAMES & ASSOCIATES, INC. 008-10999 000000705 U4ONQX15J3RO8XCKE979 10380.01 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 10212.06 STIFEL, NICOLAUS & COMPANY, INCORPORATED 008-01447 000000793 5WUVMA08EYG4KEUPW589 9125.87 NEEDHAM & COMPANY, LLC 008-33772 000016360 254900J2GFQ4J4NK1J89 8819.53 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 8728.77 278264.00 INSTINET, LLC 008-23669 000007897 549300MGMN3RKMU8FT57 57723172.17 B. RILEY & CO., LLC 008-49016 000040355 549300AEVMODVBY3QS51 38489661.40 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 34035528.17 ROBERT W. BAIRD & CO. INCORPORATED 008-00497 000008158 549300772UJAHRD6LO53 33263563.69 TD SECURITIES (USA) LLC 008-36747 000018476 SUVUFHICNZMP2WKHG940 30526430.00 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 20226335.56 RAYMOND JAMES & ASSOCIATES, INC. 008-10999 000000705 U4ONQX15J3RO8XCKE979 14359227.99 STIFEL, NICOLAUS & COMPANY, INCORPORATED 008-01447 000000793 5WUVMA08EYG4KEUPW589 13475810.48 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 13300597.79 OPPENHEIMER & CO. INC. 008-04077 000000249 254900VH02JQR2L8XD64 11222238.37 416998760.00 Y 172821325.00 Committed 738000000.00 Uncommitted 300000000.00 N N N N true INTERNAL CONTROL RPT 2 eyconsent0856289-7232024.htm



 

 

Report of Independent Registered Public Accounting Firm

 

 

To the Shareholders and Board of Directors of

BNY Mellon Strategic Funds, Inc.

In planning and performing our audit of the financial statements of BNY Mellon Select Managers Small Cap Growth Fund (one of the funds constituting BNY Mellon Strategic Funds, Inc.) (the Company) as of and for the year ended May 31, 2024, 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 May 31, 2024.

 

This report is intended solely for the information and use of management and the Board of Directors of BNY Mellon Strategic Funds, 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

July 23, 2024