Okla. Stat. tit. 40, § 40-2-610.1: Conclusiveness of proceedings

Any findings of fact or law, judgment, conclusion or final order

made by the Oklahoma Employment Security Commission, its referees,

the Appeal Tribunal or Board of Review in an unemployment insurance

proceeding shall not be conclusive or binding in any separate or

subsequent action or proceeding, and shall not be used as evidence

in any separate or subsequent action or proceeding, between an

individual and his or her present or prior employer in any other

forum regardless of whether or not the prior action was between the

same or related parties or involved the same facts.