diff --git a/lib/Makefile b/lib/Makefile
--- a/lib/Makefile
+++ b/lib/Makefile
@@ -115,8 +115,7 @@
 	libz \
 	libzstd \
 	ncurses \
-	nss_tacplus \
-	virtual_oss
+	nss_tacplus
 
 # Inter-library dependencies.  When the makefile for a library contains LDADD
 # libraries, those libraries should be listed as build order dependencies here.
@@ -175,6 +174,7 @@
 .endif
 
 SUBDIR.${MK_CUSE}+= 	libcuse
+SUBDIR.${MK_CUSE}+=	virtual_oss
 SUBDIR.${MK_TOOLCHAIN}+=libpe
 SUBDIR.${MK_DIALOG}+=	libdpv libfigpar
 SUBDIR.${MK_FDT}+=	libfdt
diff --git a/libexec/rc/rc.d/Makefile b/libexec/rc/rc.d/Makefile
--- a/libexec/rc/rc.d/Makefile
+++ b/libexec/rc/rc.d/Makefile
@@ -75,7 +75,6 @@
 	ugidfw \
 	var \
 	var_run \
-	virtual_oss \
 	watchdogd
 
 CONFGROUPS+=		DEVD
@@ -216,6 +215,12 @@
 CCDPACKAGE=	ccdconfig
 .endif
 
+.if ${MK_CUSE} != "no"
+CONFGROUPS+=	VOSS
+VOSS=		virtual_oss
+VOSSPACKAGE=	virtual_oss
+.endif
+
 .if ${MK_KERBEROS_SUPPORT} != "no"
 CONFGROUPS+=	GSSD
 GSSD=		gssd
diff --git a/usr.sbin/Makefile b/usr.sbin/Makefile
--- a/usr.sbin/Makefile
+++ b/usr.sbin/Makefile
@@ -99,7 +99,6 @@
 	valectl \
 	vigr \
 	vipw \
-	virtual_oss \
 	wake \
 	watch \
 	watchdogd \
@@ -129,6 +128,7 @@
 .if ${MK_CAROOT} != "no"
 SUBDIR.${MK_OPENSSL}+=	certctl
 .endif
+SUBDIR.${MK_CUSE}+=	virtual_oss
 SUBDIR.${MK_CXGBETOOL}+=	cxgbetool
 SUBDIR.${MK_EFI}+=	efivar efidp efibootmgr efitable efiwake
 .if ${MK_OPENSSL} != "no"