Upper Sandusky Exempted Village S.D., OH Credit Rating

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Date	Document Type	Title	Source
11 Nov 2018	Sector Comment	Public K-12 school districts - Wisconsin : Voters approve majority of districts seeking tax cap override in bid to boost local revenue, a credit positive	Moody's Investors Service
09 Nov 2018	Sector Comment	State and local government - Nebraska: Nebraska's Medicaid expansion will be financed at the expense of downstream entities, negative for school districts	Moody's Investors Service
07 Nov 2018	Sector Comment	Local government - Illinois: Springfield, Illinois-area schools will benefit from tax hike	Moody's Investors Service
07 Nov 2018	Sector Comment	State government - US: Approved ballot measures restrict states' fiscal flexibility, a credit negative	Moody's Investors Service
07 Nov 2018	Sector Comment	Public K-12 school districts - Florida: South Florida school districts pass ballot measures to bolster security and increase teacher salaries, a credit positive	Moody's Investors Service
07 Nov 2018	Sector Comment	State government - US: Voters show mixed support for higher state taxes to fund transportation and schools	Moody's Investors Service
07 Nov 2018	Sector In-Depth	Public K-12 school districts - Colorado: Pension reform benefits Colorado schools, but leverage and funding challenges remain	Moody's Investors Service
30 Oct 2018	Sector Comment	Public K-12 school districts and charter schools - State of Washington: Washington Supreme Court's ruling on charter schools is credit negative for state school districts	Moody's Investors Service
19 Oct 2018	Sector Comment	State and local governments and higher education - North Carolina: Hurricane Florence relief package taps state rainy day fund and benefits local governments and universities	Moody's Investors Service
11 Oct 2018	Sector In-Depth	State and local government – Pennsylvania: Rising fixed costs pressure school districts, particularly those unable to raise revenues	Moody's Investors Service
24 Sep 2018	Sector In-Depth	Public K-12 school districts - California: California school districts face a confluence of financial complications over next decade	Moody's Investors Service
12 Sep 2018	Sector Comment	Charter schools - California : State bans for-profit charter schools, a credit positive for charter and district schools	Moody's Investors Service
16 Aug 2018	Sector In-Depth	Public K-12 school districts and charter schools - Arizona : School districts face enrollment threat from charter schools	Moody's Investors Service
08 Aug 2018	Sector Comment	Public K-12 school districts - Texas: Beaumont ISD serves as recent example of strong oversight of Texas school districts	Moody's Investors Service
02 Aug 2018	Sector Comment	Public K-12 school districts - Arizona: State takeover of Murphy school district demonstrates robust oversight	Moody's Investors Service
02 Aug 2018	Sector Comment	Public K-12 school districts - New Mexico: Recent court ruling credit positive for New Mexico schools	Moody's Investors Service
30 Jul 2018	Sector In-Depth	Public K-12 school districts - New York: Despite revenue raising restrictions, New York school districts show stability	Moody's Investors Service
27 Jul 2018	Sector Comment	State and local government - New Jersey: PFRS power shift reduces reform flexibility, a credit negative	Moody's Investors Service
19 Jul 2018	Sector In-Depth	Local government - US: Rural America confronts growing economic and demographic challenges	Moody's Investors Service
18 Jul 2018	Sector Comment	Public K-12 school districts - Kansas: Kansas Supreme Court rules in favor of K-12 public schools, a credit positive for districts	Moody's Investors Service
16 Jul 2018	Sector Comment	Public K-12 school districts - New York: Trio of districts cope with contingency budgets	Moody's Investors Service
09 Jul 2018	Sector Comment	State and local government - Mississippi: Stronger contributions are positive, but pension funding will remain a challenge	Moody's Investors Service
27 Jun 2018	Sector Comment	Public K-12 school districts - Oklahoma: State's top court rejects challenge to taxes for teacher pay increases, a credit positive	Moody's Investors Service
26 Jun 2018	Sector Comment	Local government - Minnesota: Legislation will reduce pension liabilities, but changes are far from a cure-all	Moody's Investors Service
11 Jun 2018	Sector In-Depth	Cross-Sector – Puerto Rico: Weak economic recovery weighs on issuers as new hurricane season looms	Moody's Investors Service
07 Jun 2018	Sector Comment	Public K-12 school districts - New York: New York school budget votes signal favorable sector trends	Moody's Investors Service
07 Jun 2018	Sector Comment	Public K-12 school districts - South Carolina: Enhanced state oversight is credit positive for school districts	Moody's Investors Service
11 May 2018	Sector Comment	Public K-12 school districts - Arizona: Teacher strike ends with increased funding, credit positive for school districts	Moody's Investors Service
01 May 2018	Sector In-Depth	Privatized student housing - US: Medians - Four key trends will differentiate older and newer P3 projects next year	Moody's Investors Service
26 Apr 2018	Sector In-Depth	State and local government - Minnesota: Pension liabilities to remain elevated, despite potential reforms on the horizon	Moody's Investors Service
24 Apr 2018	Sector Comment	Local government - Pennsylvania : 'Act 47' oversight program has mixed record, though helps Steel City	Moody's Investors Service
23 Apr 2018	Sector Comment	US Public Finance - Puerto Rico: Latest power outage highlights challenges to economic recovery	Moody's Investors Service
12 Apr 2018	Sector Comment	Public K-12 school district - New York : State funding increase is credit positive for school districts	Moody's Investors Service
11 Apr 2018	Sector In-Depth	Local government - Connecticut, New York, New Jersey: Federal tax law to squeeze local governments in tri-state region	Moody's Investors Service
04 Apr 2018	Sector Comment	Public K-12 school districts - Arizona: State sales tax extension preserves important funding for school districts	Moody's Investors Service
02 Apr 2018	Sector In-Depth	State and local government - US: Aging states face less dynamic economies, lower revenue growth	Moody's Investors Service
30 Mar 2018	Sector In-Depth	Local government - US: Medians – Property values key to stability, but pension burdens remain a challenge	Moody's Investors Service
28 Mar 2018	Sector Comment	Public K-12 school districts - State of Washington: Improved state funding is credit positive, brings state into compliance with court ruling	Moody's Investors Service
22 Mar 2018	Sector In-Depth	Local government - Connecticut: State fiscal, demographic and economic hurdles pose risk for many municipalities	Moody's Investors Service
05 Mar 2018	Sector Comment	Local government - Pennsylvania: Rising special education costs force school districts to seek property tax increases	Moody's Investors Service
23 Feb 2018	Sector Comment	State and local government - California: Faster pension debt repayment is positive, but will be painful for some governments	Moody's Investors Service
07 Feb 2018	Sector Comment	Local government - US: Access to cash-flow notes offers lifeline to some financially stressed municipal issuers	Moody's Investors Service
25 Jan 2018	Sector Comment	Public K-12 School District: For New York’s school districts, 2018-19 allowable levy growth increase is credit positive	Moody's Investors Service
20 Dec 2017	Sector In-Depth	Charter schools - US: FAQ on organizational structure as a factor in credit quality	Moody's Investors Service
14 Dec 2017	Sector In-Depth	Local government - US: Pension risks remain high for most of the 50 largest local governments	Moody's Investors Service
21 Nov 2017	Sector In-Depth	State and Local Government - Texas: Pensions weigh on credit quality of some governments, despite reform flexibility	Moody's Investors Service
09 Nov 2017	Sector Comment	Local government - Pennsylvania: Vote clears path to eliminate most property taxes, a credit negative	Moody's Investors Service
01 Nov 2017	Sector Comment	Public K-12 school district - Massachusetts: Report highlights rising fiscal challenges for regional school districts	Moody's Investors Service
27 Oct 2017	Sector Comment	Local government - South Carolina: Volvo plant expansion is credit positive for Lowcountry counties	Moody's Investors Service
26 Oct 2017	Sector Comment	Public K-12 School District: Mississippi State Supreme Court Ruling Is Credit Negative for School Districts	Moody's Investors Service

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