Covered recipient · General Payments record

THEODORE J KOH

Allopathic & Osteopathic Physicians Internal Medicine Gastroenterology

NPI: 1114931037
CMS profile: 50410
Location: CAMILLUS, NY

General Payments · PY2018–2024

$11,425.61

Reported across 587 records
CMS publication 2026-01-23

Latest program year · PY2024

$2,033.36

96 records · 0 disputed

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

How these totals are calculated

The total is the sum of the General Payments records CMS published for the labeled program year(s), exactly as published. 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.
Featured-page threshold (a presentation gate, not a judgment): records>=3 OR total>=100 (all years).
Methodology & Data — sourcing, labeling, and limitations.

By nature of payment

PY2024 · sorted by reported total

Nature of payment	Amount	Records
Food and Beverage	$2,014.10	95
Education	$19.26	1

By paying entity

PY2024 · sorted by reported total

Paying entity	Amount	Records
ABBVIE INC.	$606.85	29
Takeda Pharmaceuticals U.S.A., Inc.	$290.26	14
Janssen Biotech, Inc.	$192.93	10
Regeneron Healthcare Solutions, Inc.	$113.22	4
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$112.16	7
Lilly USA, LLC	$90.49	4
GENZYME CORPORATION	$73.50	2
Madrigal Pharmaceuticals	$69.07	2
IRONWOOD PHARMACEUTICALS, INC	$65.22	3
QOL Medical, LLC	$63.77	3
INTERCEPT PHARMACEUTICALS, INC.	$62.90	3
Merck Sharp & Dohme Corporation	$62.87	3
Gilead Sciences, Inc.	$39.89	2
Celgene Corporation	$34.23	2
Ardelyx, Inc.	$25.35	1
Ipsen Biopharmaceuticals, Inc	$21.02	1
Teva Pharmaceuticals USA, Inc.	$19.79	1
Celltrion USA Inc.	$19.26	1
Organon LLC	$18.23	1
Braintree Laboratories, Inc.	$18.18	1
PFIZER INC.	$17.60	1
Cumberland Pharmaceuticals, Inc.	$16.57	1

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2018	$1,086.34	54
PY2019	$1,106.05	64
PY2020	$447.32	28
PY2021	$1,978.64	115
PY2022	$1,878.86	103
PY2023	$2,895.04	127
PY2024	$2,033.36	96

Payment records · PY2024 (96)

Sorted by paying entity, then date · as published by CMS

Program year 2024 2018 2019 2020 2021 2022 2023 Record-level detail is published for PY2024; earlier years are summarised in “By program year”.

Paying entity	Amount	Date	Nature of payment	Dispute status	Published	Record ID	Source
ABBVIE INC.	$19.65	01/09/2024	Food and Beverage	Undisputed	01/23/2026	1104092954	CMS
ABBVIE INC.	$16.39	01/19/2024	Food and Beverage	Undisputed	01/23/2026	1104092956	CMS
ABBVIE INC.	$19.14	01/27/2024	Food and Beverage	Undisputed	01/23/2026	1104092958	CMS
ABBVIE INC.	$15.81	02/22/2024	Food and Beverage	Undisputed	01/23/2026	1104092960	CMS
ABBVIE INC.	$13.81	03/04/2024	Food and Beverage	Undisputed	01/23/2026	1104092962	CMS
ABBVIE INC.	$24.74	04/17/2024	Food and Beverage	Undisputed	01/23/2026	1104092964	CMS
ABBVIE INC.	$21.44	04/23/2024	Food and Beverage	Undisputed	01/23/2026	1104092966	CMS
ABBVIE INC.	$104.58	04/23/2024	Food and Beverage	Undisputed	01/23/2026	1104092968	CMS
ABBVIE INC.	$21.02	04/26/2024	Food and Beverage	Undisputed	01/23/2026	1104092970	CMS
ABBVIE INC.	$16.36	05/06/2024	Food and Beverage	Undisputed	01/23/2026	1104092972	CMS
ABBVIE INC.	$20.12	06/10/2024	Food and Beverage	Undisputed	01/23/2026	1104092974	CMS
ABBVIE INC.	$14.85	07/23/2024	Food and Beverage	Undisputed	01/23/2026	1104092976	CMS
ABBVIE INC.	$19.96	07/26/2024	Food and Beverage	Undisputed	01/23/2026	1104092978	CMS
ABBVIE INC.	$17.67	07/26/2024	Food and Beverage	Undisputed	01/23/2026	1104092980	CMS
ABBVIE INC.	$17.90	07/30/2024	Food and Beverage	Undisputed	01/23/2026	1104092982	CMS
ABBVIE INC.	$23.17	08/05/2024	Food and Beverage	Undisputed	01/23/2026	1104092984	CMS
ABBVIE INC.	$19.88	08/07/2024	Food and Beverage	Undisputed	01/23/2026	1104092986	CMS
ABBVIE INC.	$17.47	08/12/2024	Food and Beverage	Undisputed	01/23/2026	1104092988	CMS
ABBVIE INC.	$19.48	08/22/2024	Food and Beverage	Undisputed	01/23/2026	1104092990	CMS
ABBVIE INC.	$19.50	08/23/2024	Food and Beverage	Undisputed	01/23/2026	1104092992	CMS
ABBVIE INC.	$17.61	09/07/2024	Food and Beverage	Undisputed	01/23/2026	1104092994	CMS
ABBVIE INC.	$16.94	09/10/2024	Food and Beverage	Undisputed	01/23/2026	1104092996	CMS
ABBVIE INC.	$18.51	10/18/2024	Food and Beverage	Undisputed	01/23/2026	1104092998	CMS
ABBVIE INC.	$17.44	10/23/2024	Food and Beverage	Undisputed	01/23/2026	1104093000	CMS
ABBVIE INC.	$14.34	11/12/2024	Food and Beverage	Undisputed	01/23/2026	1104093002	CMS
ABBVIE INC.	$22.26	11/26/2024	Food and Beverage	Undisputed	01/23/2026	1104093004	CMS
ABBVIE INC.	$12.17	12/11/2024	Food and Beverage	Undisputed	01/23/2026	1104093006	CMS
ABBVIE INC.	$23.51	12/19/2024	Food and Beverage	Undisputed	01/23/2026	1104093008	CMS
ABBVIE INC.	$1.13	12/20/2024	Food and Beverage	Undisputed	01/23/2026	1104093010	CMS
Ardelyx, Inc.	$25.35	04/26/2024	Food and Beverage	Undisputed	01/23/2026	1146689934	CMS
Braintree Laboratories, Inc.	$18.18	07/17/2024	Food and Beverage	Undisputed	01/23/2026	1125515653	CMS
Celgene Corporation	$20.15	01/25/2024	Food and Beverage	Undisputed	01/23/2026	1101101994	CMS
Celgene Corporation	$14.08	06/05/2024	Food and Beverage	Undisputed	01/23/2026	1101102000	CMS
Celltrion USA Inc.	$19.26	08/09/2024	Education	Undisputed	01/23/2026	1075853709	CMS
Cumberland Pharmaceuticals, Inc.	$16.57	04/15/2024	Food and Beverage	Undisputed	01/23/2026	1146401653	CMS
GENZYME CORPORATION	$39.48	04/16/2024	Food and Beverage	Undisputed	01/23/2026	1139974447	CMS
GENZYME CORPORATION	$34.02	07/24/2024	Food and Beverage	Undisputed	01/23/2026	1139974577	CMS
Gilead Sciences, Inc.	$20.56	06/29/2024	Food and Beverage	Undisputed	01/23/2026	1133775235	CMS
Gilead Sciences, Inc.	$19.33	10/08/2024	Food and Beverage	Undisputed	01/23/2026	1133775237	CMS
Intercept Pharmaceuticals, Inc.	$22.04	02/27/2024	Food and Beverage	Undisputed	01/23/2026	1113643683	CMS
Intercept Pharmaceuticals, Inc.	$23.00	03/20/2024	Food and Beverage	Undisputed	01/23/2026	1113643681	CMS
Intercept Pharmaceuticals, Inc.	$17.86	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1113643685	CMS
Ipsen Biopharmaceuticals, Inc	$21.02	11/01/2024	Food and Beverage	Undisputed	01/23/2026	1091991787	CMS
IRONWOOD PHARMACEUTICALS, INC	$24.69	06/19/2024	Food and Beverage	Undisputed	01/23/2026	1153718440	CMS
IRONWOOD PHARMACEUTICALS, INC	$20.52	06/19/2024	Food and Beverage	Undisputed	01/23/2026	1153727093	CMS
IRONWOOD PHARMACEUTICALS, INC	$20.01	07/26/2024	Food and Beverage	Undisputed	01/23/2026	1153727089	CMS
Janssen Biotech, Inc.	$18.58	01/08/2024	Food and Beverage	Undisputed	01/23/2026	1078416585	CMS
Janssen Biotech, Inc.	$20.00	03/11/2024	Food and Beverage	Undisputed	01/23/2026	1078416665	CMS
Janssen Biotech, Inc.	$5.28	03/13/2024	Food and Beverage	Undisputed	01/23/2026	1078416712	CMS
Janssen Biotech, Inc.	$27.47	04/11/2024	Food and Beverage	Undisputed	01/23/2026	1078416781	CMS
Janssen Biotech, Inc.	$22.28	05/01/2024	Food and Beverage	Undisputed	01/23/2026	1078416606	CMS
Janssen Biotech, Inc.	$18.72	08/12/2024	Food and Beverage	Undisputed	01/23/2026	1078416595	CMS
Janssen Biotech, Inc.	$13.94	10/02/2024	Food and Beverage	Undisputed	01/23/2026	1078416670	CMS
Janssen Biotech, Inc.	$15.60	10/21/2024	Food and Beverage	Undisputed	01/23/2026	1078416693	CMS
Janssen Biotech, Inc.	$27.80	11/13/2024	Food and Beverage	Undisputed	01/23/2026	1078416613	CMS
Janssen Biotech, Inc.	$23.26	12/09/2024	Food and Beverage	Undisputed	01/23/2026	1078416796	CMS
Lilly USA, LLC	$23.19	02/01/2024	Food and Beverage	Undisputed	01/23/2026	1135456379	CMS
Lilly USA, LLC	$25.74	02/28/2024	Food and Beverage	Undisputed	01/23/2026	1135462479	CMS
Lilly USA, LLC	$21.75	04/28/2024	Food and Beverage	Undisputed	01/23/2026	1135462481	CMS
Lilly USA, LLC	$19.81	06/12/2024	Food and Beverage	Undisputed	01/23/2026	1135456381	CMS
Madrigal Pharmaceuticals	$30.47	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1144173153	CMS
Madrigal Pharmaceuticals	$38.60	12/05/2024	Food and Beverage	Undisputed	01/23/2026	1144173155	CMS
Merck Sharp & Dohme LLC	$17.28	01/23/2024	Food and Beverage	Undisputed	01/23/2026	1141644521	CMS
Merck Sharp & Dohme LLC	$22.22	03/12/2024	Food and Beverage	Undisputed	01/23/2026	1141644519	CMS
Merck Sharp & Dohme LLC	$23.37	05/14/2024	Food and Beverage	Undisputed	01/23/2026	1141850484	CMS
Organon Llc	$18.23	02/26/2024	Food and Beverage	Undisputed	01/23/2026	1136301979	CMS
PFIZER INC.	$17.60	11/08/2024	Food and Beverage	Undisputed	01/23/2026	1131028003	CMS
QOL Medical, LLC	$20.42	05/29/2024	Food and Beverage	Undisputed	01/23/2026	1147714385	CMS
QOL Medical, LLC	$19.54	09/11/2024	Food and Beverage	Undisputed	01/23/2026	1147714387	CMS
QOL Medical, LLC	$23.81	12/13/2024	Food and Beverage	Undisputed	01/23/2026	1147714389	CMS
Regeneron Healthcare Solutions, Inc.	$25.62	06/04/2024	Food and Beverage	Undisputed	01/23/2026	1114090411	CMS
Regeneron Healthcare Solutions, Inc.	$31.57	06/25/2024	Food and Beverage	Undisputed	01/23/2026	1114090413	CMS
Regeneron Healthcare Solutions, Inc.	$29.21	07/04/2024	Food and Beverage	Undisputed	01/23/2026	1114090415	CMS
Regeneron Healthcare Solutions, Inc.	$26.82	10/25/2024	Food and Beverage	Undisputed	01/23/2026	1114090417	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$16.17	02/14/2024	Food and Beverage	Undisputed	01/23/2026	1153543720	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$17.87	05/01/2024	Food and Beverage	Undisputed	01/23/2026	1153554917	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$13.65	05/07/2024	Food and Beverage	Undisputed	01/23/2026	1153757750	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$15.51	07/31/2024	Food and Beverage	Undisputed	01/23/2026	1153696291	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$18.58	10/09/2024	Food and Beverage	Undisputed	01/23/2026	1153476622	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$15.60	11/06/2024	Food and Beverage	Undisputed	01/23/2026	1153684637	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$14.78	11/18/2024	Food and Beverage	Undisputed	01/23/2026	1153444789	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$24.51	01/22/2024	Food and Beverage	Undisputed	01/23/2026	1137605392	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$23.93	02/26/2024	Food and Beverage	Undisputed	01/23/2026	1137605396	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$18.43	04/03/2024	Food and Beverage	Undisputed	01/23/2026	1137605400	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$18.90	04/09/2024	Food and Beverage	Undisputed	01/23/2026	1137605403	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$23.15	04/12/2024	Food and Beverage	Undisputed	01/23/2026	1137605407	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$10.85	04/19/2024	Food and Beverage	Undisputed	01/23/2026	1137605411	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$19.13	05/13/2024	Food and Beverage	Undisputed	01/23/2026	1137605415	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$25.00	07/08/2024	Food and Beverage	Undisputed	01/23/2026	1137605418	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$22.54	07/12/2024	Food and Beverage	Undisputed	01/23/2026	1137605422	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$19.06	07/19/2024	Food and Beverage	Undisputed	01/23/2026	1137605426	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$21.69	08/12/2024	Food and Beverage	Undisputed	01/23/2026	1137605430	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$13.07	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1137605433	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$18.15	10/29/2024	Food and Beverage	Undisputed	01/23/2026	1137605437	CMS
Takeda Pharmaceuticals U.S.A., Inc.	$31.85	10/30/2024	Food and Beverage	Undisputed	01/23/2026	1137605441	CMS
Teva Pharmaceuticals USA, Inc.	$19.79	07/18/2024	Food and Beverage	Undisputed	01/23/2026	1151588766	CMS

Source & provenance

Dataset: CMS Open Payments — General Payments
Publisher of source data: Centers for Medicare & Medicaid Services
CMS publication date: 2026-01-23
Program years on this page: 2018, 2019, 2020, 2021, 2022, 2023, 2024
Source files: Dataset page · Bulk file · PY2018 , PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
Generated from: OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv

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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.