Opioid Stewardship Act

Important Update:

On November 1, 2022, the Department issued quarterly invoices for ratable shares for the 2018 calendar year, with the first payment due on or before January 1, 2023. (Subsequent quarterly due dates are April 1, 2023, July 1, 2023 and October 1, 2023). Licensees are welcome to submit the full annual payment (indicated by “Total 2018 Annual Amount Due” on the invoice) if they so choose, when the first quarterly payment is due on or before January 1, 2023.

Please Note: The assessment of ratable shares due under the Opioid Stewardship Act are separate and apart from any tax imposed under Article 20-D, Section 498 of the New York State Tax Law.

All controlled substance manufacturers, distributors, and importers licensed in New York State (NYS) as of January 1, 2017, must report transaction information for all opioids sold or distributed to or within NYS during calendar year 2018 to the NYS Department of Health’s Bureau of Narcotic Enforcement pursuant to the Opioid Stewardship Act (OSA) on or before June 1, 2022. The Department issued invoices for the ratable shares of the assessment to each licensee on November 1, 2022.

Payments of the 2018 invoices are due quarterly beginning on January 1, 2023.

  • On December 28, 2021, the Department reissued invoices for ratable shares for the 2017 calendar year. Payments were due on or before February 28, 2022.
  • Licensees will make quarterly payments for 2018 ratable shares on the first day of each quarter, with the first payment due on or before January 1, 2023. (Subsequent due dates: April 1, 2023, July 1, 2023, October 1, 2023.) Licensees can also pay the total amount (or remaining amount due) by the next approaching due dates.

OSA Appeals Process:

Pursuant to Public Health Law §3323(8), a licensee may appeal its ratable share by submitting evidence to NYSDOH to justify why the share is inaccurate or otherwise not warranted. To file an appeal for the 2018 OSA, complete and submit the OSA appeal form along with supporting documentation to osa@health.ny.gov by November 1, 2023. Include “2018 OSA Appeal” in the subject line. The completed form and supporting documentation must be submitted by the applicable due date or it will not be accepted. A decision regarding the appeal will be sent to the contact identified on the form. NYSDOH will also review the appeal to determine if a penalty is warranted based on the provided documentation and if the corresponding payments were received. Appeals will not be reviewed without justification and supporting documentation. The 2017 OSA appeal period is now closed.

OSA Reporting Guidance:

Additional Information: