GILBOA - The state of the local school districts' budgets range from spotless to nearing troubled, according to the State Comptroller's office. The agency did a review of the deficit and debt loads of all towns, villages, and school districts in the county. The local villages had a similar range of issues in their report.

However, with declining enrollment, state aid cuts, and Common Core initiation the local school districts have a varied set of results. The state weighed various factors of fiscal stress in a rubric to establish an average score. The lower the percentage, the healthier the agency is.

Gilboa-Conesville: 0.0%

Cobleskill-Richmondville: 0.0%

Schoharie: 6.7%

Jefferson: 6.7%

Sharon Springs: 13.3%

Middleburgh: 20.0%

Two of the districts rated a spotless record. The only one that neared the Comptroller's Office's rating of 'susceptible fiscal stress' starting at 24.9% was the Middleburgh Central School District.

The audit also looked at the districts' last several years' budget deficits. Lower positive figures indicate a precise control of money while negative figures indicate deficits. Of the last three years, the districts operated at:

Cobleskill-Richmondville: 0.2%

Schoharie: 0.93%

Jefferson: 1.4%

Gilboa-Conesville: 1.8%

Sharon Springs: -1.63%

Middleburgh: -3.8%

Of all the schools surveyed, only Middleburgh was penalized for having deficits all three years. Its 2014 budget was heavily penalized for having a 4.4% deficit.

More information about all fiscal reports is published on the Comptroller's website.