Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · CMS publication 2026-06-30 View official record

Covered recipient · General Payments record

TAMARA KOSS

Allopathic & Osteopathic Physicians Dermatology

NPI
1013989599
CMS profile
137168
Location
SMITHTOWN, NY

A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.

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Filter and download payment records

General Payments · PY2023 · Entire year

$4,385.69

232 records · 0 disputed

Summary and payment records

  • CMS publication 2026-06-30
Read the payment records

“Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.”

— Centers for Medicare & Medicaid Services, Open Payments

A reported payment reflects a financial relationship a company disclosed. It does not indicate wrongdoing or a conflict of interest, and it says nothing about the quality of a provider's care.

These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

How these totals are calculated
  • This total is the sum of the individual General Payments record amounts CMS published for the labeled program year(s); each record amount is used unmodified. The total itself is computed by this site. Nothing is estimated, weighted, or combined across categories.
  • General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
  • Methodology & Data — sourcing, labeling, and limitations.

Provider summaries generated . CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state. View the official CMS record ↗

By nature of payment

PY2023 · entire year · sorted by reported total

Nature of paymentAmountRecords
Food and Beverage $4,220.75 230
Education $164.94 2

By paying entity

PY2023 · entire year · sorted by reported total

Page 3 of 5; records 101–150 of 232 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.

IndustryPayments · General Payments

TAMARA KOSS

NPI 1013989599 · CMS profile ID 137168

Allopathic & Osteopathic Physicians / Dermatology

SMITHTOWN, NY

A name match is not confirmation of identity. CMS publishes records for different people under similar names; the NPI, specialty, and location shown on this page are the CMS-published fields that distinguish them.

A payment attributed to a provider may have been made to a third party — a hospital, practice, or research institution — rather than paid to the provider personally.

General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types

Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00

Page 3 of 5; records 101–150 of 232 matching records. This page contains 50 records (maximum 50), not the full filtered export.

Filtered page: https://industrypayments.org/provider/npi-1013989599?year=2023&recipient=provider&page=3#records-h

CMS source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9

Cite these filtered records

The citation includes this program year, filters, data edition, and page of results.

Plain
TAMARA KOSS, NPI 1013989599, CMS profile ID 137168. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 3 of 5; records 101–150 of 232 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/provider/npi-1013989599?year=2023&recipient=provider&page=3#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
APA 7
IndustryPayments. (2026). TAMARA KOSS, NPI 1013989599, CMS profile ID 137168. General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 3 of 5; records 101–150 of 232 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/provider/npi-1013989599?year=2023&recipient=provider&page=3#records-h. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9.
Bluebook
TAMARA KOSS, NPI 1013989599, CMS profile ID 137168, IndustryPayments, General Payments, PY2023; Recipient scope: Physicians and non-physician practitioners; Reporting company: All reporting companies; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 3 of 5; records 101–150 of 232 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/fb3a65aa-c901-4a38-a813-b04b00dfa2a9. https://industrypayments.org/provider/npi-1013989599?year=2023&recipient=provider&page=3#records-h.

Centers for Medicare & Medicaid Services, Open Payments

Citation formats are provided for reference; check the requirements of your publication.

Payment records · PY2023

Ordering applied by this site (date, newest first, then paying entity) · record values are shown as CMS published them

General Payments · PY2023 · Physicians and non-physician practitioners · CMS publication 2026-06-30

232 matching records · $4,385.69 reported total · 0 disputed

Nature of payment: All payment types

Records imported here (UTC).

Link to these filtered records · CMS source dataset ↗

Download all 232 matching records (CSV)

CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.

Showing records 101–150 of 232.

Paying entityAmountDate Nature of paymentDispute statusPublication flagsPublished Record IDSource
PFIZER INC. $25.0007/10/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1049857317 CMS
Ortho Dermatologics, a division of Bausch Health US, LLC $24.2407/05/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1051623641 CMS
Dermavant Sciences, Inc. $4.0607/03/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213251 CMS
Arcutis Biotherapeutics, Inc. $14.4106/29/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871507 CMS
Arcutis Biotherapeutics, Inc. $4.0806/28/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871541 CMS
Biofrontera Inc. $20.1606/28/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 998234073 CMS
Galderma Laboratories, L.P. $16.1506/28/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1059708657 CMS
MAYNE PHARMA COMMERCIAL LLC $0.6006/28/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893947 CMS
MAYNE PHARMA COMMERCIAL LLC $8.5506/28/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893949 CMS
Arcutis Biotherapeutics, Inc. $7.8406/27/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871493 CMS
Dermavant Sciences, Inc. $9.7306/27/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213247 CMS
Janssen Biotech, Inc. $26.9706/27/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 988308505 CMS
Regeneron Healthcare Solutions, Inc. $23.3006/27/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 999257823 CMS
Arcutis Biotherapeutics, Inc. $18.3506/26/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871525 CMS
Incyte Corporation $17.5906/26/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044934673 CMS
MAYNE PHARMA COMMERCIAL LLC $5.9706/21/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893945 CMS
Dermavant Sciences, Inc. $9.5506/20/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213243 CMS
Sun Pharmaceutical Industries Inc. $2.6706/20/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053982543 CMS
Sun Pharmaceutical Industries Inc. $20.7406/20/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053982547 CMS
Janssen Biotech, Inc. $25.7606/16/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 988308495 CMS
Lilly USA, LLC $19.2706/16/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1032228443 CMS
Lilly USA, LLC $21.9906/14/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1032279229 CMS
Sun Pharmaceutical Industries Inc. $120.3006/14/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053982577 CMS
Almirall LLC $14.8506/13/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1038197407 CMS
Arcutis Biotherapeutics, Inc. $118.7106/07/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871244 CMS
MAYNE PHARMA COMMERCIAL LLC $7.9806/07/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893951 CMS
Dermavant Sciences, Inc. $9.1806/06/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213239 CMS
LEO Pharma Inc. $9.7906/06/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053494039 CMS
Dermavant Sciences, Inc. $4.7305/31/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213235 CMS
GENZYME CORPORATION $26.1005/31/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1049919117 CMS
Sun Pharmaceutical Industries Inc. $22.3405/30/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053982551 CMS
Almirall LLC $7.2005/24/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1038197443 CMS
Arcutis Biotherapeutics, Inc. $0.8105/23/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871269 CMS
Arcutis Biotherapeutics, Inc. $16.0105/23/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044871284 CMS
Dermavant Sciences, Inc. $11.1305/23/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213231 CMS
Regeneron Healthcare Solutions, Inc. $26.9305/22/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 999257819 CMS
Novartis Pharmaceuticals Corporation $23.8505/17/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 992239959 CMS
Dermavant Sciences, Inc. $5.9305/16/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213227 CMS
E.R. Squibb & Sons, L.L.C. $15.2405/16/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1016222881 CMS
ABBVIE INC. $19.1705/12/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 997681473 CMS
PFIZER INC. $15.8405/11/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1049384557 CMS
Dermavant Sciences, Inc. $17.8305/10/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 991213223 CMS
MAYNE PHARMA COMMERCIAL LLC $8.7905/10/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893935 CMS
MAYNE PHARMA COMMERCIAL LLC $0.7805/10/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1060893937 CMS
LEO Pharma Inc. $8.9005/09/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053494027 CMS
LEO Pharma Inc. $19.8405/09/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053494033 CMS
Sun Pharmaceutical Industries Inc. $19.4305/09/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1053982539 CMS
Lilly USA, LLC $17.7305/08/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1032363377 CMS
Incyte Corporation $23.2305/04/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 1044934565 CMS
ABBVIE INC. $27.5805/03/2023 Food and Beverage No dispute reported Delay: No
Change: UNCHANGED
06/30/2026 997681471 CMS

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2019 $2,535.58 136
PY2020 $1,182.84 83
PY2021 $2,567.70 139
PY2022 $2,784.00 139
PY2023 $4,385.69 232
PY2024 $5,389.01 216
PY2025 $4,727.46 181

Source & provenance

Dataset
CMS Open Payments — General Payments
Publisher of source data
Centers for Medicare & Medicaid Services
CMS publication date
2026-06-30
Program years on this page
2019, 2020, 2021, 2022, 2023, 2024, 2025
Source files and profile matching
Generated from
OP_DTL_GNRL_PGYR2025_P06302026_06032026.csv

One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.

Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.