N.Y. Labor Law § 623: Decisions final

§ 623. Decisions final. 1. A decision of a referee, if not appealed

from, shall be final on all questions of fact and law. A decision of the

appeal board shall be final on all questions of fact and, unless

appealed from, shall be final on all questions of law.

2. No finding of fact or law contained in a decision rendered pursuant

to this article by a referee, the appeal board or a court shall preclude

the litigation of any issue of fact or law in any subsequent action or

proceeding; provided, however, that this subdivision shall not apply to

causes of action which (i) arise under this article, (ii) seek to

collect or challenge liability for unemployment insurance contributions,

(iii) seek to recover overpayments of unemployment insurance benefits,

or (iv) allege that a claimant or employer was denied constitutional

rights in connection with the administrative processing, hearing,

determination or decision of a claim for benefits or assessment of

liability for unemployment insurance contributions.