Massachusetts hospitals are sitting on billions of dollars in reserve funds, according to a report issued by Gov. Deval Patrick's administration. The report comes as the state Senate is expected to vote on a proposal that would require many hospitals to make one-time contributions totaling $100 million to a fund to help small businesses pay their health insurance costs. A separate report issued by the administration shows that 80% of acute care hospitals made more money in 2009 than in 2008. Teaching hospitals as a whole did far better than community hospitals.