Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · as published 2026-01-23 View official record Methodology

Covered recipient · General Payments record

LUNG LAU

Allopathic & Osteopathic Physicians Colon & Rectal Surgery

NPI
1326432576
CMS profile
2791229
Location
POUGHKEEPSIE, NY

General Payments · PY2023–2024

$3,196.18

  • Reported across 16 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$2,362.97

11 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 paymentAmountRecords
Travel and Lodging $1,208.49 6
Education $1,000.00 1
Food and Beverage $154.48 4

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
INTUITIVE SURGICAL, INC. $1,529.40 6
THD AMERICA, INC. $691.63 2
Medtronic, Inc. $88.87 1
Smith & Nephew, Inc. $30.08 1
Solventum Corporation $22.99 1

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2023 $833.21 5
PY2024 $2,362.97 11

Payment records · PY2024 (11)

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

Program year 2024 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
INTUITIVE SURGICAL, INC. $6.00 12/02/2024 Travel and Lodging Undisputed 01/23/2026 1137104949 CMS
INTUITIVE SURGICAL, INC. $19.00 12/10/2024 Travel and Lodging Undisputed 01/23/2026 1137126095 CMS
INTUITIVE SURGICAL, INC. $184.00 12/10/2024 Travel and Lodging Undisputed 01/23/2026 1137263813 CMS
INTUITIVE SURGICAL, INC. $1,000.00 12/11/2024 Education Undisputed 01/23/2026 1137121160 CMS
INTUITIVE SURGICAL, INC. $19.00 12/11/2024 Travel and Lodging Undisputed 01/23/2026 1137264483 CMS
INTUITIVE SURGICAL, INC. $301.40 12/12/2024 Travel and Lodging Undisputed 01/23/2026 1137216471 CMS
Medtronic, Inc. $88.87 08/08/2024 Food and Beverage Undisputed 01/23/2026 1119268686 CMS
Smith+Nephew, Inc. $30.08 05/01/2024 Food and Beverage Undisputed 01/23/2026 1149603606 CMS
Solventum Corporation $22.99 04/09/2024 Food and Beverage Undisputed 01/23/2026 1144079406 CMS
THD America, Inc. $12.54 02/07/2024 Food and Beverage Undisputed 01/23/2026 1147438916 CMS
THD America, Inc. $679.09 12/12/2024 Travel and Lodging Undisputed 01/23/2026 1147438834 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
2023, 2024
Source files
Dataset page · Bulk file · PY2023 , PY2024
Generated from
OP_DTL_GNRL_PGYR2024_P01232026_01102026.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.

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