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The records consist of correspondence, minutes, memoranda, reports, audits, ledgers, cash journals, student accounts and bills, estate files, investment accounts, and construction records of the treasurer documenting every aspect of Yale's financial history up to 1971.

Contains letters from various people, including colonial officials and legislators, to Fitz-John Winthrop, John Winthrop (1588-1649), John Winthrop (1606-1676), and John Winthrop (1681-1747); one letter from Fitz-John Winthrop to Joseph Dudley; and various other documents, including Abraham Pierson's elegy on Theophilus Eaton, and a brief diary by John Winthrop (1606-1676).