The Clifton-Fine Central School District is listed in a new comptroller’s report on fiscally stressed districts.

CFCS is in the report’s “moderate stress” category, just missing being placed in the less serious “susceptible to fiscal stress” category.

The school is also in a group of districts that have had big increases in their stress scores in the fiscal year ending in 2016, over their 2015 score.

The report says Clifton-Fine had low fund balances in 2015-16, providing less of a cushion for unforeseen events.

Clifton-Fine’s “moderate” stress score, as computed by the state comptroller’s office, was 45 percent, just above the threshold of districts designated as “susceptible.” The highest category, “significant stress,” includes two Long Island schools with scores of 85 percent and 70 percent.

Clifton-Fine was also among a small number of schools whose scores went up by 25 points or more over the course of the year. In school year 2014-15, C-F was not classified as stressed. For the 2015-16 school year, an increase of 38.3 “stress points” landed the district in the “moderate stress” category.

State Comptroller Thomas DiNapoli’s fiscal stress monitoring system is intended to provide an early warning of fiscal stress to local governments and school districts by examining their financial information and aspects of their external environment.

It also is an avenue of feedback to local leaders, state officials and taxpayers about fiscal stress conditions to help them prioritize the needs of their community, understand trade-offs and follow through with tough decisions.

The system has two main areas of measurement, financial and environmental indicators.

Financial indicators evaluate budgetary solvency, the ability of a locality to generate enough revenue to meet expenses, by measuring year-end fund balances, operating deficits and surpluses, cash position, and use of short-term debt for cash flow.

Environmental indicators capture trends that influence revenue-raising capability and demands for service, including property values, school enrollment, budget vote trends, graduation rate, and participation in free or reduced-price lunch programs.

The system allows interested parties to track stress condition trends and get a better sense of where an entity is headed, so that decision-makers are not merely responding to a crisis, the press release from the comptroller’s office says. Instead, they are taking a deliberate, long-term and strategic approach to managing the affairs of their local government.