Covered recipient · General Payments record
BRUCE J KOWALSKI
Allopathic & Osteopathic Physicians Internal Medicine Cardiovascular Disease
General Payments · PY2018–2024
$2,774.37
- Reported across 65 records
- CMS publication 2026-01-23
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 | $498.97 | 25 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| BOSTON SCIENTIFIC CORPORATION | $94.00 | 3 |
| Merck Sharp & Dohme Corporation | $49.59 | 3 |
| ZOLL Services LLC (A/K/A ZOLL LifeCor Corp) | $44.89 | 3 |
| ABIOMED | $41.51 | 1 |
| NOVARTIS PHARMACEUTICALS CORPORATION | $36.61 | 2 |
| Kiniksa Pharmaceuticals International, plc | $35.88 | 2 |
| PFIZER INC. | $35.19 | 2 |
| E.R. Squibb & Sons, L.L.C. | $26.50 | 2 |
| Novo Nordisk AS | $21.72 | 1 |
| Alnylam Pharmaceuticals Inc. | $21.70 | 1 |
| Abbott Laboratories | $21.35 | 1 |
| Boehringer Ingelheim Pharmaceuticals, Inc. | $19.79 | 1 |
| CVRx Inc. | $19.75 | 1 |
| VivaQuant Inc, dba Rhythm Express | $15.86 | 1 |
| iRhythm Technologies, Inc. | $14.63 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (25)
Sorted by paying entity, then date · as published by 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
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.