A wild, wonderful and quintessentially “New York” collection of photographs and writing surveying the Lost and Found Department for the Independent Division of the NYC subway system. Present are deadpan, occasionally surreal images of the banal and bizarre items misplaced by busy straphangers such as stray watches, rings, purses, crutches, musical instruments, medical instruments, weapons, power tools, teddy bears, hats, brassieres, eyewear, etc. Also included are charming portraits of the city employees tasked with returning them (or, failing that, sending them to the auction block).

The written material contains a few different drafts and research material for a seemingly-unpublished article about the Lost and Found titled alternatively “Subway Flotsam" and "A Fortune in Flotsam" in the present working drafts. The amusing “Flotsam” article contains a story about a man who tried on every pair of false teeth in search of his own, before walking away with none.

The research material contains a letter from Thomas F. Williamson, Lost Property Clerk, filled with pithy bits of wisdom acquired on the job, such as: "The amazement of people when they recover purses and wallets with varying amounts from one cent to hundreds of dollars, is something to see. They just can't believe that the ordinary human is honest." And: “It is surprising how few people know how to describe an umbrella."

Also included are four photos related to the Police Department's Lost and Found, three showing a hand holding a forsaken object and one showing the safe where the items are kept. One of these photos, a hand-holding a diamond ring, is accompanied by a caption that states "This flawless diamond ring awaits its owner. Police sometimes plant false clues to trap the brash conman or gal who'd attempt to trick them out of articles."