New York Health Care, Brooklyn, N.Y., reported net loss of $114,218, or 3 cents a share, for its first quarter ended March 31, compared with net income of $113,244, or 3 cents a share, for the same period a year earlier. Costs associated with opening a new location led to the loss, officials said. Revenue grew 11 percent to $5.1 million, up from $4.6 million for the same period in 1998. A Medicaid contract with New York City contributed to the revenue growth, officials said.

Staff Builders ,Lake Success, N.Y., reported that its revenue for fiscal 1999, which ended Feb. 28, dropped 17 percent to $437.6 million, down from $526.7 million for the previous year. Net loss was $73.1 million, or $3.16 a share, compared with a loss of $21.6 million, or 90 cents a share, a year earlier. Company officials cited the impact of the interim payment system as the reason for the declining revenues.