New York (N.Y.). Office of the Mayor. Office of Management and Budget.

Established by Chapter 6, Section 111 of the 1976 New York City Charter, the Office of Management and Budget was established in the executive office of the Mayor. Presently, the Director, appointed by the Mayor, is responsible for developing the Mayor's Preliminary and Executive Budgets and for advising the Mayor on all policies affecting the City's fiscal stability and the effectiveness of City services. The Director of Management and Budget has the power to personally or by representation survey any agency for the purpose of ascertaining its budgetary needs and to require any officer or employee to furnish data and to answer inquiries pertinent to such a survey. Each agency is required to submit estimates for expenses to the Director who then forwards the departmental estimates to the Board of Estimate, the Council and each community board and borough board.

All requests to fill vacant positions are submitted to the Director who, basing his decision under the terms and conditions of the budget, either grants or denies the request. If the request is granted, a certificate is issued specifying the rate of compensation to be paid. Similarly, before any new position is created in city service, the director must obtain a certificate for such a position from the Director of Personnel. The Director of Budget is also required to assist the City Planning Commission in preparing the capital budget which, in effect, is a list of authorized capital projects, giving the cost of each project, the time necessary for its completion and the methods of financing and to attend hearings on departmental estimates.

In 1788, the Treasurer of the city prepared the budget and in 1830, the responsibility of preparing the budget was transferred to the Comptroller. In 1871, a Board of Estimate and Apportionment was established and charged with the duty of apportioning the revenue resulting from tax assessments on property valuation. In 1877, the Commissioners of Accounts were required to draw up a schedule of expenditures of the Board of Estimate to serve as an aid in preparing the budget. Beginning in 1881, the Commissioners of Accounts prepared an annual statement of expenditures of all departments for use in budgeting.

In 1914, a separate budget and efficiency staff was created in the Office of the Commissioners of Accounts. The Board of Estimate and Apportionment also set up three agencies to assist in preparing the budget - the Bureau of Standards (later the Bureau of Personal Service), the Bureau of Contract Supervision, and the Committee on Education. All of these agencies were abolished in 1918 and the Board of Estimate and Apportionment's examiners later became the nucleus of the Bureau of the Budget. On June 1, 1924, the Board of Estimate and Apportionment created the position of Director of the Budget as part of the Mayor's Office. In 1933, the Bureau of the Budget was established by Local Law 11 and headed by the Director of the Budget, who prepared the budget under the Mayor's preparation. Local Law 12 in 1933, added a new paragraph to Section 226 of the Charter, providing for preparation of a capital outlay budget in the Bureau of the Budget. In 1976, the Bureau of the Budget became the Office of Management and Budget.