We report high-quality IR line lists of carbonyl sulfide (OCS) computed using an ab initio potential energy surface (PES) refined with selected energy levels from HITRAN2020 and exptl. energies for highly excited vibrational states, and CCSD(T)/aug-cc-pV(T/Q/5+d)Z dipole moment surfaces (DMS).With PES accuracy σrms < 0.01 cm-1 for 16O12C32S levels and DMS fitting σrms = 1.3x10-7 au for potential energy < 15,000 cm-1, room-temperature IR line lists are generated for 12 OCS isotopologues in the 0-15,000 cm-1 range with S296K > 10-31 cm-1/mol.cm-2, then combined into a composite line list of 9 million transitions, denoted Ames-296K.For high-temperature applications, an Ames-2000K OCS line list is constructed in the same range, including 7 OCS isotopologues, with J ≤ 240 and E′ ≤ 23,000 cm-1 for 16O12C32/34S.The Ames line lists are compared to HITRAN, CDMS, JPL(2010) near-IR line list, ExoMol line list for 16O12C32S, and high-resolution exptl. IR studies.Data issues and discrepancies are identified and discussed.The accuracy of energy levels and line positions in the Ames line lists have been further enhanced using reliable exptl.-based effective Hamiltonian (EH) models from HITRAN, or more consistent 0th-2nd order adjustments derived from the band-by-band comparisons between EAmes and EMARVEL, ECDMS, and exptl. data and models.We demonstrate the reliability and consistency of theor. calculations may be utilized to determine more consistent empirical line positions, compared to direct MARVELization.The Ames-296K line list is evaluated against Pacific Northwest National Laboratory exptl. cross sections, showing widespread improvements over HITRAN and ExoMol line lists in the range of 600-6500 cm-1.The Ames line lists with empirically corrected line positions will provide accurate, reliable, and more complete IR predictions to facilitate OCS spectra anal. and modeling in atm. and exoplanetary studies.The PES, DMS, and line list files are available online to public.