In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores for all municipalities that have fiscal years that operate on a calendar year basis. This includes all 57 counties outside of New York City, all 932 towns in the State, 44 cities and 10 villages – a total of 1,043 municipalities. Since the FSMS now encompasses three years of data for these "calendar year" municipalities, it is possible to start to discern trends in the financial performance of these local governments.