Independent Accountant's Report

The Board of Trustees of
BNY Mellon Opportunistic Municipal Securities Fund

We have examined management's assertion, included 
in the accompanying Report of Management on 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 August 31, 2022.
Management is responsible for its assertion about compliance 
with the requirements of subsections (b) and (c) of Rule 17f-2
of the Act (the specified requirements). Our responsibility is 
to express an opinion on management's assertion about the Company's 
compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the
attestation standards established by the Public Company 
Accounting Oversight Board ("PCAOB") (United States). 
Those standards require that we 
plan and perform the examination to obtain reasonable assurance about 
whether management's assertion about compliance with the 
specified requirements is fairly stated, in all material 
respects. An examination involves performing procedures to 
obtain evidence about whether management's assertion is 
fairly stated, in all material respects. The nature, timing, 
and extent of the procedures selected depend on our judgment, 
including an assessment of the risks of material misstatement of 
management's assertion, whether due to fraud or error. 
We believe that the evidence we obtained is sufficient 
and appropriate to provide a reasonable basis for our opinion.  

We are required to be independent of
BNY Mellon Opportunistic Municipal Securities Fund
and to meet our other ethical responsibilities, as applicable for 
examination engagements set forth in the Preface: Applicable 
to All Members and Part 1 : Members in Public Practice of the 
Code of Professional Conduct established by the PCAOB.

Included among our procedures were the
following tests performed as of August 31, 2022 
and with respect to agreement of security 
purchases and sales, for the period from 
May 1, 2022 (the date of our last examination), through 
August 31, 2022:

Confirmation of all securities held by institutions in 
book entry form (e.g., the Federal Reserve Bank of Kansas City, 
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
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 
The Bank of New York Mellon (the Custodian) records, if any; 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 corresponding bank statements.

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 August 31, 2022,
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
November 28, 2022 

                                                       
Report of Management on Compliance with 
        Certain Provisions
of the Investment Company Act of 1940
                 
November 28, 2022

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 ("the Act").  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 August 31, 2022 and from May 1, 2022
through August 31, 2022.

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 Act 
as of August 31, 2022 and from 
May 1, 2022 through August 31, 2022, 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.