It isn't anywhere, OpenBSD's audio(4) driver has it's own API.. i.e: audio(9).
libossaudio <--> audio(4) <--> audio(9) <---> Chipset specific drivers, etc
If you read the man page DESCRIPTION.
Quote:
Originally Posted by ossaudio(3)
The ossaudio library provides an emulation of the OSS (Linux) audio interface.
Use the native interface for new programs and the emulation library only for porting programs.
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None of the base utilities use the interface, it's only a wrapper for porting applications...