Hospital system UMass Memorial Health Care Inc. posted a $91.6 million surplus during the recently completed fiscal year by cutting its costs, deferring some purchases, treating more patients, and reversing investment losses. Hospital executives said the surplus for the fiscal year that ended Sept. 30 was up 65%, compared with the previous year. Chief Executive John O'Brien said the system boosted hospital admissions by about 2,000 from the previous year as UMass Memorial sought to capture patients and procedures that otherwise probably would have gone to Boston hospitals.