OOP is just another way to look at programming, theres really no good rule of thumb on when you should use it and when you shouldn't except that you should do what you're comfortable with and what you think is the best solution to the problem.
That said, one thing OOP does well FOR ME is to help group related functoins together. I have several applications which have users, and originall had several functions dealing with those users:
register_user();
check_user();
login_user();
new_user();
When I started using OOP, I grouped all of those functions together into one class, it made things a little more organized for me, AND I now use one class file in 4 different applications, with no need to change the class at all.