David MacDougall has been named senior vice president and chief financial officer of the UHS health-care system in Binghamton. He succeeds Robert Gomulka, who has retired. MacDougall comes to UHS with an extensive background in the field of health-system finance and management. Since 1998, he has held positions with Mid-Florida Medical Services and Winter Haven Hospital in Winter Haven, Fla., serving for the past 14 years as chief financial officer. MacDougall received a bachelor’s degree in accounting from Bentley College in Waltham, Mass., and a master’s degree in international management from Rensselaer Polytechnic Institute. Gomulka is retiring from UHS after 36 years in the Fiscal Services Division, the last 24 as senior vice president and chief financial officer. He will continue his association with UHS as a community member of the board of directors of UHS Senior Living at Ideal in Endicott.