I can not find out the right conjugation relation for an oil immersion objective (oil in the object space, air in the image space). If I send an incident plane wave in air with angle $\alpha_{air}$ with regard to the optical axis, its angle in oil $\alpha_{oil}$ will be smaller because of refraction. Where will focus the plane wave in the rear focal plane of an oil immersion objective with focal $f$ ? At the coordinate $f \tan(\alpha_{air})$ or $f \tan(\alpha_{oil})$ ? The question is illustrated in the image below.
Edit : The first intuition is that the ray passing through the lens is not deviated. However, this is incompatible with Abbe sine relation, as shown in the picture below. Abbe sine relation should be verified by an aplanetic objective (that is not at a thin lens).