Yes, here is the OpenAL C++ Wrapper that was built and used for the Penumbra series as well as Amnesia: The Dark Descent.
Read through the TODO file for various known things that should be cleaned up / fixed.
Included are project files for Xcode, Cmake (for Linux).
We encourage everyone to contribute code to this project, so just sign up for a github account, create a fork and hack away at the codebase. We will start an Open Source forum on the Frictional Games forums as a place to talk about changes and to submit patches from your forks.
All code is under the zlib license. Please read the LICENSE file for more information on terms of use.