Do not take an employee's suggestion for ways of improving workplace safety lightly. Your employees are the ones actually performing the tasks you request of them. They likely have a good idea of what works, and what doesn't, what is risky, and what is not. Confer with them and allow them to be an active part of creating a safer workplace. If an employee reports you to an authority for violation of workplace safety requirements, do not retaliate against them.
Every employee has the right to a safe work environment.
If the employee is wrong, and you have not violated any safety laws, it is still a much better idea to deal with that employee on a professional level to resolve your differences, rather than penalizing them. You can still face legal problems, even if you haven't broken any specific safety laws, if you penalize that employee. Comply with all OSHA requirements. If you are the subject of an OSHA investigation, do not be subversive. Cooperate with the compliance officer in all matters.