0001080084-19-000020.txt : 20190725
0001080084-19-000020.hdr.sgml : 20190725
20190725135402
ACCESSION NUMBER: 0001080084-19-000020
CONFORMED SUBMISSION TYPE: 40-17F2
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20190725
DATE AS OF CHANGE: 20190725
EFFECTIVENESS DATE: 20190725
SUBJECT COMPANY:
COMPANY DATA:
COMPANY CONFORMED NAME: BNY Mellon Opportunistic Municipal Securities Fund
CENTRAL INDEX KEY: 0000797923
IRS NUMBER: 000000000
STATE OF INCORPORATION: NY
FISCAL YEAR END: 0430
FILING VALUES:
FORM TYPE: 40-17F2
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-04764
FILM NUMBER: 19973736
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 MUNICIPAL BOND OPPORTUNITY FUND
DATE OF NAME CHANGE: 20081201
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS PREMIER MUNICIPAL BOND FUND
DATE OF NAME CHANGE: 19970605
FORMER COMPANY:
FORMER CONFORMED NAME: PREMIER MUNICIPAL BOND FUND
DATE OF NAME CHANGE: 19920703
FILED BY:
COMPANY DATA:
COMPANY CONFORMED NAME: BNY Mellon Opportunistic Municipal Securities Fund
CENTRAL INDEX KEY: 0000797923
STANDARD INDUSTRIAL CLASSIFICATION: UNKNOWN SIC - 0000 [0000]
IRS NUMBER: 000000000
STATE OF INCORPORATION: NY
FISCAL YEAR END: 0430
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: 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 MUNICIPAL BOND OPPORTUNITY FUND
DATE OF NAME CHANGE: 20081201
FORMER COMPANY:
FORMER CONFORMED NAME: DREYFUS PREMIER MUNICIPAL BOND FUND
DATE OF NAME CHANGE: 19970605
FORMER COMPANY:
FORMER CONFORMED NAME: PREMIER MUNICIPAL BOND FUND
DATE OF NAME CHANGE: 19920703
40-17F2
1
ckpmb04-16.txt
APRIL 30, 2019 COUNT FILING
Report of Independent Registered Public Accounting Firm
The Board of Trustees of
BNY Mellon Opportunistic Municipal Securities Fund
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 Opportunistic Municipal Securities 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 April 30, 2019.
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 April 30, 2019,
and with respect to agreement of securities purchases and sales,
for the period from June 30, 2018 (the date of our last examination)
through April 30, 2019:
Count and inspection of all securities located in the vault of
BNY Mellon in Jersey City, without prior notice to management;
Confirmation of all securities held by institutions in
book entry form (e.g., the FederalReserve Bank of Boston,
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 and similar investments
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 BNY Mellon records; 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 broker confirmations.
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 Opportunistic Municipal Securities Fund
complied with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Act as of April 30, 2019
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 Opportunistic Municipal Securities 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
July 24, 2019
Management Statement Regarding Compliance with
Certain Provisions
of the Investment Company Act of 1940
July 24, 2019
We, as members of management of
BNY Mellon Opportunistic Municipal Securities 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. 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 April 30, 2019, and from June 30, 2018
(date of last examination)
through April 30, 2019.
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 Investment Company
Act of 1940 as of April 30, 2019 and from
June 30, 2018 (date of last examination) through
April 30, 2019 with respect to securities
reflected in the investment account of the Company.
BNY Mellon Opportunistic Municipal Securities Fund
By:
/s/Jim Windels
Jim Windels,
Treasurer
BNY Mellon Investment Adviser, Inc.