Your OG is taken after topping off and a really good stir to make sure the wort is mixed and homogeneous (so you dont get a false reading). How much it is affected depends on the actual SG and volume. TO calculate;
Measured OG in pts / Final Volume * Meaured Volume before top up = Final OG in pts
OG in pts meaning 1.050 is simply 50. It's basically the ratio: Volume before/Volume After multiplied by pts gravity...get it? You can also play around with it and say measure your post boil gravity and then calculate how much water to top up with in order to achieve a desired OG for the batch.
Hope that makes sense, Cheers