SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

Date of Report (date of earliest event reported)         AUGUST 13, 1999
                                                --------------------------------

                         OAK TREE MEDICAL SYSTEMS, INC.
--------------------------------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

   Delaware                        0-16206                        02-0401674
----------------               ----------------              -------------------
(STATE OR OTHER                (COMMISSION FILE                 (IRS EMPLOYER
JURISDICTION OF                    NUMBER)                   IDENTIFICATION NO.)
 INCORPORATION)

                               2797 Ocean Parkway
                               BROOKLYN, NEW YORK                       11235
--------------------------------------------------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)               (ZIP CODE)

                                 (718) 769-6042
--------------------------------------------------------------------------------
               REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE


--------------------------------------------------------------------------------
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

<PAGE>

ITEM 4.         CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

                The accounting firm of Most Horowitz & Company, LLP ("Most
Horowitz") was engaged as the independent accountants of Oak Tree Medical
Systems, Inc. (the "Company") for the fiscal years ended May 31, 1997 and May
31, 1998. On August 13, 1999, Most Horowitz resigned as the Company's
independent accountants. Most Horowitz' reports on the financial statements of
the Company for the two most recent fiscal years did not contain an adverse
opinion or disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles. During the Company's two
most recent fiscal years and for the interim periods thereafter there were no
disagreements between the Company and Most Horowitz on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Most
Horowitz, would have caused it to make reference to the subject matter of the
disagreement in connection with its reports. On August 16, 1999 the Company's
Board of Directors engaged Grant Thornton, LLP as the Company's independent
accountants for the fiscal year ended May 31, 1999.

ITEM 7.         FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
                EXHIBITS

(a)             Financial Statements of Business Acquired

                Not applicable.

(b)             Pro Forma Financial Information

                Not applicable.

(c)             EXHIBITS

                16       Letter from Most Horowitz & Company, LLP, dated August
                         19, 1999, regarding the company's change in independent
                         accountants.

                                       1
<PAGE>

                                   SIGNATURES

                Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                  OAK TREE MEDICAL SYSTEMS, INC.

Dated:  August 19, 1999           By: /S/ SIMON BOLTUCH
                                      ----------------------------------------
                                       Simon Boltuch
                                       Chief Financial Officer

                                       2
<PAGE>

                                  EXHIBIT INDEX

EXHIBIT NO.                    DESCRIPTION

16                             Letter from Most Horowitz & Company, LLP, dated
                               August 19, 1999, regarding the company's change
                               in independent accountants.
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 4385}]
{"company-data": {"conformed-name": "OAK TREE MEDICAL SYSTEMS INC", "cik": "0000799426", "assigned-sic": "8000", "irs-number": "020401674", "state-of-incorporation": "DE", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-91432", "film-number": "99696358"}, "business-address": {"street1": "163-03 HORACE HARDING EXPRESSWY", "city": "FLUSHING", "state": "NY", "zip": "11365", "phone": "7184608400"}, "mail-address": {"street1": "16504 STONEHAVE RD", "city": "MIAMI LAKES", "state": "FL", "zip": "33014"}, "former-company": {"former-conformed-name": "OAK TREE CONSTRUCTION COMPUTERS INC", "date-changed": "19920703"}}
SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

Date of Report (date of earliest event reported)         AUGUST 13, 1999
                                                --------------------------------

                         OAK TREE MEDICAL SYSTEMS, INC.
--------------------------------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

   Delaware                        0-16206                        02-0401674
----------------               ----------------              -------------------
(STATE OR OTHER                (COMMISSION FILE                 (IRS EMPLOYER
JURISDICTION OF                    NUMBER)                   IDENTIFICATION NO.)
 INCORPORATION)

                               2797 Ocean Parkway
                               BROOKLYN, NEW YORK                       11235
--------------------------------------------------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)               (ZIP CODE)

                                 (718) 769-6042
--------------------------------------------------------------------------------
               REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE

--------------------------------------------------------------------------------
          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
ITEM 4.         CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

                The accounting firm of Most Horowitz & Company, LLP ("Most
Horowitz") was engaged as the independent accountants of Oak Tree Medical
Systems, Inc. (the "Company") for the fiscal years ended May 31, 1997 and May
31, 1998. On August 13, 1999, Most Horowitz resigned as the Company's
independent accountants. Most Horowitz' reports on the financial statements of
the Company for the two most recent fiscal years did not contain an adverse
opinion or disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles. During the Company's two
most recent fiscal years and for the interim periods thereafter there were no
disagreements between the Company and Most Horowitz on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Most
Horowitz, would have caused it to make reference to the subject matter of the
disagreement in connection with its reports. On August 16, 1999 the Company's
Board of Directors engaged Grant Thornton, LLP as the Company's independent
accountants for the fiscal year ended May 31, 1999.

ITEM 7.         FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
                EXHIBITS

(a)             Financial Statements of Business Acquired

                Not applicable.

(b)             Pro Forma Financial Information

                Not applicable.

(c)             EXHIBITS

                16       Letter from Most Horowitz & Company, LLP, dated August
                         19, 1999, regarding the company's change in independent
                         accountants.

                                       1
SIGNATURES

                Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                  OAK TREE MEDICAL SYSTEMS, INC.

Dated:  August 19, 1999           By: /S/ SIMON BOLTUCH
                                      ----------------------------------------
                                       Simon Boltuch
                                       Chief Financial Officer

                                       2
EXHIBIT INDEX

EXHIBIT NO.                    DESCRIPTION

16                             Letter from Most Horowitz & Company, LLP, dated
                               August 19, 1999, regarding the company's change
                               in independent accountants.