EX-99

                  Report of Independent Registered Public Accounting Firm


To the Shareholders and Board of Trustees of
  Dreyfus New York AMT-Free Municipal Cash Management

In planning and performing our audit of the financial statements of Dreyfus New
York AMT-Free Municipal Cash Management (the "Company") as of and for the year
ended December 31, 2008, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered its internal control
over financial reporting, including control activities for 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-SAR, 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 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 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
significant deficiencies or material weaknesses under standards established by
the Public Company Accounting Oversight Board (United States). However, we noted
no deficiencies in the Company's internal control over financial reporting and
its operation, including controls for safeguarding securities, that we consider
to be a material weakness as defined above as of December 31, 2008.

This report is intended solely for the information and use of management and the
Board of Trustees of Dreyfus New York AMT-Free Municipal Cash Management and the
Securities and Exchange Commission and is not intended to be and should not be
used by anyone other than these specified parties.


                                                ERNST & YOUNG LLP


New York, New York
February 25, 2009

EX-99

               DREYFUS TAX EXEMPT CASH MANAGEMENT FUNDS ("Registrant") Dreyfus
                 New York AMT-Free Municipal Cash Management
                            Registration No. 811-3954

                                  Sub-Item 77M

During the fiscal period ended December 31, 2008, BNY Hamilton New York AMT-Free
Municipal Money Fund (the "Acquired Fund") was reorganized into Dreyfus New York
AMT-Free Municipal Cash Management (the "Acquiring Fund"), as described below.

At the meeting of the Registrant's Board of Trustees, held on February 27, 2008,
the Board unanimously approved the Acquiring Fund entering into an Agreement and
Plan of Reorganization providing for the transfer of all of the Acquired Fund's
assets in a tax-free reorganization to the Acquiring Fund, in exchange for
shares of the Acquiring Fund and the assumption by the Acquiring Fund of the
Acquired Fund's stated liabilities.

At a Special Meeting of Shareholders of the Acquired Fund held on July 16, 2008,
shareholders of the Acquired Fund voted to approve the Agreement and Plan of
Reorganization. The vote of the Acquiring Fund's shareholders was not solicited
since their approval or consent was not necessary for the exchange.

After the close of business on September 12, 2008 the Reorganization was
consummated and the shares of the Acquiring Fund received by the Acquired Fund's
shareholders were distributed to the Acquired Fund's shareholders in liquidation
of the Acquired Fund. A form N-8F will be filed with the SEC to de-register the
Acquired Fund.

EX-99

                DREYFUS TAX EXEMPT CASH MANAGEMENT FUNDS
          Dreyfus New York AMT-Free Municipal Cash Management
                            Registration No. 811-3954

                                                                    Sub-Item 77I

On February 27, 2008, the Registrant's Board of Trustees authorized the creation
of a new series of shares, namely DREYFUS NEW YORK AMT-FREE MUNICIPAL CASH
MANAGEMENT, descriptions of which appear in the documents incorporated by
reference below:

1. The Prospectuses and Statement of Additional Information, incorporated by
reference to the Registrant's Post-Effective Amendment No. 43 the Registrant's
Registration Statement on Form N-1A, filed on March 27, 2008, effective as of
March 31, 2008.

2. The Registrant's Articles Supplementary, incorporated by reference to Exhibit
(a)(3) of Post-Effective Amendment No. 43 to the Registration Statement on Form
N-1A, filed on March 27, 2008.

3. The Registrant's Rule 12b-1 Service Plan, incorporated by reference to
Exhibit (m) of Post-Effective Amendment No. 43 to the Registration Statement on
Form N-1A, filed on March 27, 2008.

4. The Registrant's Rule 18f-3 Plan, incorporated by reference to Exhibit (n) of
Post-Effective Amendment No. 43 to the Registration Statement on Form N-1A,
filed on March 27, 2008.