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

ELANA KOSS

Allopathic & Osteopathic Physicians Internal Medicine Cardiovascular Disease

NPI
1376831339
CMS profile
544731
Location
ROSLYN, NY

General Payments · PY2018–2024

$87,824.08

  • Reported across 261 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$26,868.19

46 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

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
Medtronic, Inc. $25,863.50 33
Abbott Laboratories $572.95 7
Edwards Lifesciences Corporation $431.74 6

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2018 $1,179.25 12
PY2019 $1,842.56 22
PY2020 $2,147.72 20
PY2021 $2,823.95 37
PY2022 $6,622.17 46
PY2023 $46,340.24 78
PY2024 $26,868.19 46

Payment records · PY2024 (46)

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

Program year 2024 201820192020202120222023 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
Abbott Laboratories $12.52 01/11/2024 Food and Beverage Undisputed 01/23/2026 1125036172 CMS
Abbott Laboratories $148.55 01/31/2024 Food and Beverage Undisputed 01/23/2026 1125036174 CMS
Abbott Laboratories $21.83 06/11/2024 Food and Beverage Undisputed 01/23/2026 1125036176 CMS
Abbott Laboratories $79.24 07/30/2024 Food and Beverage Undisputed 01/23/2026 1125036184 CMS
Abbott Laboratories $33.12 11/08/2024 Food and Beverage Undisputed 01/23/2026 1125036178 CMS
Abbott Laboratories $128.10 11/13/2024 Food and Beverage Undisputed 01/23/2026 1125036180 CMS
Abbott Laboratories $149.59 11/29/2024 Food and Beverage Undisputed 01/23/2026 1125036182 CMS
Edwards Lifesciences Corporation $32.82 03/16/2024 Food and Beverage Undisputed 01/23/2026 1138831532 CMS
Edwards Lifesciences Corporation $16.39 05/18/2024 Food and Beverage Undisputed 01/23/2026 1138831512 CMS
Edwards Lifesciences Corporation $89.30 06/04/2024 Food and Beverage Undisputed 01/23/2026 1138831526 CMS
Edwards Lifesciences Corporation $140.14 07/01/2024 Food and Beverage Undisputed 01/23/2026 1138831540 CMS
Edwards Lifesciences Corporation $13.52 08/01/2024 Food and Beverage Undisputed 01/23/2026 1138831530 CMS
Edwards Lifesciences Corporation $139.57 12/19/2024 Food and Beverage Undisputed 01/23/2026 1138831548 CMS
Medtronic, Inc. $166.25 01/10/2024 Food and Beverage Undisputed 01/23/2026 1119292759 CMS
Medtronic, Inc. $900.00 01/16/2024 Compensation for serving as faculty or as a speaker for a medical education program Undisputed 01/23/2026 1112063686 CMS
Medtronic, Inc. $341.89 01/23/2024 Travel and Lodging Undisputed 01/23/2026 1119292755 CMS
Medtronic, Inc. $34.25 01/23/2024 Travel and Lodging Undisputed 01/23/2026 1119292757 CMS
Medtronic, Inc. $39.63 02/15/2024 Food and Beverage Undisputed 01/23/2026 1119292765 CMS
Medtronic, Inc. $814.70 02/16/2024 Travel and Lodging Undisputed 01/23/2026 1112049756 CMS
Medtronic, Inc. $305.00 02/16/2024 Travel and Lodging Undisputed 01/23/2026 1119292761 CMS
Medtronic, Inc. $310.00 02/16/2024 Travel and Lodging Undisputed 01/23/2026 1119292763 CMS
Medtronic, Inc. $6,056.25 02/23/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049754 CMS
Medtronic, Inc. $1,425.00 04/04/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049758 CMS
Medtronic, Inc. $497.07 04/24/2024 Travel and Lodging Undisputed 01/23/2026 1119292771 CMS
Medtronic, Inc. $34.25 04/24/2024 Travel and Lodging Undisputed 01/23/2026 1119292773 CMS
Medtronic, Inc. $196.31 05/03/2024 Travel and Lodging Undisputed 01/23/2026 1112049762 CMS
Medtronic, Inc. $151.50 05/03/2024 Travel and Lodging Undisputed 01/23/2026 1119292767 CMS
Medtronic, Inc. $37.38 05/03/2024 Travel and Lodging Undisputed 01/23/2026 1119292777 CMS
Medtronic, Inc. $7.05 05/03/2024 Food and Beverage Undisputed 01/23/2026 1121135399 CMS
Medtronic, Inc. $145.00 05/04/2024 Travel and Lodging Undisputed 01/23/2026 1119292769 CMS
Medtronic, Inc. $37.46 05/04/2024 Travel and Lodging Undisputed 01/23/2026 1119292775 CMS
Medtronic, Inc. $3,800.00 05/06/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049760 CMS
Medtronic, Inc. $17.15 05/09/2024 Food and Beverage Undisputed 01/23/2026 1119292779 CMS
Medtronic, Inc. $8.33 05/09/2024 Food and Beverage Undisputed 01/23/2026 1119292781 CMS
Medtronic, Inc. $1,900.00 05/30/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049764 CMS
Medtronic, Inc. $17.30 06/06/2024 Food and Beverage Undisputed 01/23/2026 1119292783 CMS
Medtronic, Inc. $1,900.00 06/20/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049766 CMS
Medtronic, Inc. $99.94 06/27/2024 Food and Beverage Undisputed 01/23/2026 1119292787 CMS
Medtronic, Inc. $2,131.69 06/28/2024 Travel and Lodging Undisputed 01/23/2026 1119292785 CMS
Medtronic, Inc. $4,156.25 07/04/2024 Compensation for services other than consulting, including serving as faculty or as a speaker at a venue other than a continuing education program Undisputed 01/23/2026 1112049768 CMS
Medtronic, Inc. $143.01 10/28/2024 Food and Beverage Undisputed 01/23/2026 1119292791 CMS
Medtronic, Inc. $56.97 10/28/2024 Food and Beverage Undisputed 01/23/2026 1119292793 CMS
Medtronic, Inc. $4.72 11/03/2024 Food and Beverage Undisputed 01/23/2026 1119292797 CMS
Medtronic, Inc. $20.00 11/03/2024 Food and Beverage Undisputed 01/23/2026 1119292799 CMS
Medtronic, Inc. $84.82 11/04/2024 Food and Beverage Undisputed 01/23/2026 1119292789 CMS
Medtronic, Inc. $24.33 12/06/2024 Food and Beverage Undisputed 01/23/2026 1119292795 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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