/etc/oss4/conf/oss_audigyls.conf is in oss4-base 4.2-build2010-5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | # Open Sound System configuration file
# Remove the '#' in front of the option(s) you like to set.
#
#
# Set the Orange Jack to SPDIF or Analog output
# Values 1=SPDIF 0=Analog (side-surround) Default=0
#
#
#audigyls_spdif_enable=0
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