St. Lawrence County and the Town of Pierrepont are fiscally stressed, according to a report from Comptroller Thomas DiNapoli’s office.

This is the third year in a row St. Lawrence County has been found to have significant fiscal stress, DiNapoli said.

The latest round of scores is based on 2014 financial information provided to DiNapoli’s office by local governments as of Aug. 31 and includes only municipalities with fiscal years ending on Dec. 31, 2014. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year.

DiNapoli’s office has also designated the Village of Potsdam, Brasher Falls, Colton-Pierrepont, Hammond and Parishville-Hopkinton central school districts as susceptible to fiscal stress.

DiNapoli’s monitoring system evaluates local governments on nine financial indicators and creates a fiscal condition score. Indicators include fund balance, cash-on-hand and patterns of operating deficits. The system also evaluates environmental information such as population trends, poverty and unemployment. Each municipality receives a separate environmental score.

Environmental score includes factors such as population, age, poverty, property values, employment, dependence on revenue from other government units, constitutional tax limits and sales tax revenue.

Although most environmental factors are usually outside a municipality’s control, DiNapoli says they “provide insight about additional challenges confronting a community.”

The complete comptroller’s list is at http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm