N.Y. Work. Comp. Law § 118-a

§ 118-a. Effect of findings and determinations in subsequent\nproceedings. With respect to an action for a workers' compensation claim\npermissible under this chapter, no finding or decision by the workers'\ncompensation board, judge or other arbiter shall be given collateral\nestoppel effect in any other action or proceeding arising out of the\nsame occurrence, other than the determination of the existence of an\nemployer employee relationship.\n