Michael F. Moraca, 70, of Niagara Falls, NY, passed away on January 18, 2026 at Buffalo General Hospital. Born in Niagara Falls, NY he was the son of the late Joseph R. and Joan (Forgione) Moraca.

Michael was a graduate of Niagara Falls High School and went on to earn both his BA in Accounting and MBA from Niagara University, and was a CPA. He began his career working at various accounting firms before joining Niagara Falls Memorial Medical Center, where he served as an accountant and later as comptroller for 10 years. He was most recently employed for 12 years as an accountant with Ronco Communications in Tonawanda until his retirement. Following retirement, he continued to serve the community through his own tax accounting firm, specializing in tax preparation.

He was a member of several professional accounting organizations and the Niagara University Alumni Association. Michael was a dedicated volunteer for the St. John de LaSalle Food Pantry and a lifelong supporter of Our Lady of Fatima Shrine, where he gave generously of his time.

Michael had a passion for photography and astronomy, and found joy in stargazing and vacationing in the Adirondacks. He will be remembered most as an all-around great guy with a wicked sense of humor, whose warmth and wit left a lasting impression on everyone he met.

He is survived by his siblings, Anne Marie (Dr. Richard Sawicki) Moraca-Sawicki, Benedict (Pamelia) Moraca, Samuel (late Carol-Lynn) Moraca, Joan "Joanie" Hosie, and Paula Haefner; as well as many nieces, nephews, cousins, and dear friends. He was predeceased by his longtime companion, Steven Haefner.

Visitation will be held on Friday, January 23, from 3 – 7 PM at M.J. COLUCCI & SON NIAGARA FUNERAL CHAPEL, 2730 MILITARY ROAD, NIAGARA FALLS, NY 14304, where funeral services will be held on Saturday, January 24 at 10 AM.  Entombment in St. Joseph Cemetery, Niagara Falls, NY, will be held privately at the convenience of the family.  In lieu of flowers, memorial offerings may be made to Guiding Eyes for the Blind at https://donate.guidingeyes.org.  Visit mjcoluccifuneralchapel.com for online condolences.