Final answer:
HIPAA is the entity that oversees confidentiality of patient records. FDA, CMS, and OSHA have different responsibilities in the healthcare industry.
Step-by-step explanation:
The entity that oversees confidentiality of patient records is HIPAA, which stands for Health Insurance Portability and Accountability Act. This act sets the standards for the protection of patient information and requires businesses that use health information to maintain strict confidentiality of patient records. The FDA (Food and Drug Administration) is responsible for ensuring the safety and efficacy of drugs and medical devices, the CMS (Centers for Medicare and Medicaid Services) administers the Medicare and Medicaid programs, and OSHA (Occupational Safety and Health Administration) is responsible for ensuring safe and healthy working conditions.