New York Consolidated Laws, Workers' Compensation Law - WKC § 118-a. Effect of findings and determinations in subsequent proceedings

With respect to an action for a workers' compensation claim permissible under this chapter, no finding or decision by the workers' compensation board, judge or other arbiter shall be given collateral estoppel effect in any other action or proceeding arising out of the same occurrence, other than the determination of the existence of an employer employee relationship.