UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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)              April 24, 2006
                                                --------------------------------

                           NEW YORK HEALTH CARE, INC.
--------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

            New York                 1-12451              11-2636089
  ----------------------------     -----------        -------------------
  (State or Other Jurisdiction     (Commission          (IRS Employer
       of Incorporation)           File Number)       Identification No.)



  1850 McDonald Avenue, Brooklyn, New York                  11223
--------------------------------------------------------------------------------
  (Address of Principal Executive Offices)               (Zip Code)

                                 (212) 679-7778
               ---------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)



--------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))




<PAGE>

                    INFORMATION TO BE INCLUDED IN THE REPORT


SECTION 4- MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

On April 24, 2006, the Registrant was notified that Weiser LLP ("Weiser") had
declined to stand for re-appointment as the Registrant's independent registered
public accounting firm. Previous to such notification, Registrant's Board of
Directors had discussed re-evaluating its retention of Weiser. Concurrently with
the Weiser notice, Registrant engaged Holtz Rubenstein Reminick LLP ("Holtz"),
Certified Public Accountants, of Melville, New York, as its independent
registered public accounting firm. The Registrant's Audit Committee recommended
the engagement of Holtz which was approved by the Registrant's Board of
Directors.

During the fiscal years ended December 31, 2004 and 2005, there were no
disagreements with Weiser 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 Weiser, would have caused
them to make reference in connection with their report to the subject matter of
the disagreement, and Weiser has not advised the Registrant of any reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K.

The report of independent registered public accounting firm of Weiser as of and
for the years ended December 31, 2004 and 2005, did not contain any adverse
opinion or disclaimer of opinion, nor was it qualified or modified as to audit
scope or accounting principle.

During the fiscal years ended December 31, 2004 and 2005, and through April 24,
2006, the Registrant did not consult with Holtz regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

A copy of the forgoing disclosures was provided to Weiser prior to the date of
the filing of this report. Weiser has furnished the Registrant a copy of the
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the statements above. A copy of Weiser's letter, dated April
24, 2005, is filed as Exhibit 16.1 to this Form 8-K.

SECTION 9-FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

Exhibit
Number
-------

16.1 Letter from Weiser, LLP dated April 27, 2006, to the Securities and
Exchange Commission

<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.


                                             NEW YORK HEALTH CARE, INC.
                                   ---------------------------------------------
                                                  (Registrant)

                                By:          /s/ Dennis M. O'Donnell
                                   ---------------------------------------------
                                    Dennis M. O'Donnell, Chief Executive Officer

Date: April 28, 2006
{"company-data": {"conformed-name": "NEW YORK HEALTH CARE INC", "cik": "0001018354", "assigned-sic": "8082", "irs-number": "112636089", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-12451", "film-number": "06789441"}, "business-address": {"street1": "1850 MCDONALD AVE", "city": "BROOKLYN", "state": "NY", "zip": "11223", "phone": "7184210500"}, "mail-address": {"street1": "1850 MCDONALD AVE", "city": "BROOKLYN", "state": "NY", "zip": "11223"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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)              April 24, 2006
                                                --------------------------------

                           NEW YORK HEALTH CARE, INC.
--------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

            New York                 1-12451              11-2636089
  ----------------------------     -----------        -------------------
  (State or Other Jurisdiction     (Commission          (IRS Employer
       of Incorporation)           File Number)       Identification No.)

  1850 McDonald Avenue, Brooklyn, New York                  11223
--------------------------------------------------------------------------------
  (Address of Principal Executive Offices)               (Zip Code)

                                 (212) 679-7778
               ---------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)

--------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
INFORMATION TO BE INCLUDED IN THE REPORT

SECTION 4- MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

On April 24, 2006, the Registrant was notified that Weiser LLP ("Weiser") had
declined to stand for re-appointment as the Registrant's independent registered
public accounting firm. Previous to such notification, Registrant's Board of
Directors had discussed re-evaluating its retention of Weiser. Concurrently with
the Weiser notice, Registrant engaged Holtz Rubenstein Reminick LLP ("Holtz"),
Certified Public Accountants, of Melville, New York, as its independent
registered public accounting firm. The Registrant's Audit Committee recommended
the engagement of Holtz which was approved by the Registrant's Board of
Directors.

During the fiscal years ended December 31, 2004 and 2005, there were no
disagreements with Weiser 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 Weiser, would have caused
them to make reference in connection with their report to the subject matter of
the disagreement, and Weiser has not advised the Registrant of any reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K.

The report of independent registered public accounting firm of Weiser as of and
for the years ended December 31, 2004 and 2005, did not contain any adverse
opinion or disclaimer of opinion, nor was it qualified or modified as to audit
scope or accounting principle.

During the fiscal years ended December 31, 2004 and 2005, and through April 24,
2006, the Registrant did not consult with Holtz regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

A copy of the forgoing disclosures was provided to Weiser prior to the date of
the filing of this report. Weiser has furnished the Registrant a copy of the
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the statements above. A copy of Weiser's letter, dated April
24, 2005, is filed as Exhibit 16.1 to this Form 8-K.

SECTION 9-FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

Exhibit
Number
-------

16.1 Letter from Weiser, LLP dated April 27, 2006, to the Securities and
Exchange Commission
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.

                                             NEW YORK HEALTH CARE, INC.
                                   ---------------------------------------------
                                                  (Registrant)

                                By:          /s/ Dennis M. O'Donnell
                                   ---------------------------------------------
                                    Dennis M. O'Donnell, Chief Executive Officer

Date: April 28, 2006