Vision Foundation Models (VFMs) have demonstrated impressive representational capabilities. However, adapting them to downstream tasks via full fine-tuning incurs prohibitive computational and storage overhead. Parameter-Efficient Fine-Tuning (PEFT) has emerged as a compelling alternative, aiming to achieve performance parity with full fine-tuning at minimal training costs. Nonetheless, applying PEFT to VFMs for dense prediction tasks remains challenging due to the structural and distributional gaps. To bridge these gaps, we propose \textbf{S}cale-\textbf{I}ntegrated \textbf{G}lobal \textbf{M}odulation \textbf{A}dapter (\textbf{SIGMA}), a novel lightweight PEFT method, which consists of two modules: scale-adaptive fusion and semantic modulation. Specifically, the scale-adaptive fusion module is utilized to bridge structural gaps by enhancing the extraction of multi-granularity visual information. Furthermore, SIGMA introduces semantic modulation on the fusion features to perform global feature alignment to further eliminate the distribution gap. This design facilitates unified spatial and distributional adaptation, requiring only 1.72\% trainable parameters relative to the VFM backbone. Comprehensive experiments across various downstream dense tasks and multiple VFM backbones demonstrate that SIGMA achieves consistent and superior performance over state-of-the-art PEFT methods.