The Commission is composed of: A Chairman who is the Chief Independent Electoral Commissioner and the Chief Executive Officer of the Commission and not less than five but not more than seven other Members known as Independent Electoral Commissioners;
There is also the Secretary to the Commission, who is a staff of the Commission, not below the rank of a Director in the Commission.
The Secretary is the Accounting officer of the Commission and also administers the Commission's Secretariat. The Commission has Offices in all the 30 Local Government Councils in the State headed by Chief Electoral Officers.
According to the provisions of Section 6 (a) – (m) of OSSIEC Law, 2022, the functions of the commission shall be to:
(a) Organise, conduct, undertake and supervise all elections to Local Government Areas within the State as contain in Schedule 1 of this Law;
(b) Render such advice as it may consider necessary to the Independent National Electoral Commission on the compilation of the register of voters;
(c) Prescribe guidelines to political parties stipulating the rules and procedures for the conduct of all Local Government Area in the State
(d) Conduct voters and civic education;
(e) Promote knowledge of sound democratic election processes;
(f) Conduct any referendum or plebiscite required to be conducted pursuant to the provisions of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) or any law of the State House of Assembly, Osun State.
(g) Prepare and submit its budget for the approval of the House of Assembly.
(h) Liaise directly with the Commissioner of Police, Director State Security Service and other relevant security bodies that may facilitate violence-free and fair elections;
(i) Consult regularly with all registered political parties in the State and ensure free flow of information about the Commission;
(j) Appoint a Counsel to defend the Commission, institute action on behalf of the Commission and prosecute anyone who violates the provisions of this Law;
(k) Ensure that Electoral Officers, Returning Officers and such other staff which the Commission deems necessary take oaths of Office as prescribed by law;
(l) Assign poll clerks and orderlies in respect of each polling station or unit to assist at the poll; and
(m) Carry out such other functions as may be conferred on it this Law or any other law passed by the House of Assembly.