By 1788, the treasurer of the city prepared the budget, and in 1830 this duty fell to the
comptroller. In 1853, a Board of Commissioners was established comprising the mayor, the comptroller, and the presidents of the Board of Alderman and the Board of Assistants, to pass on the appropriations of the Alms House Department and the Board of Education before such appropriations should be submitted to the Board of Supervisors. This lasted until 1871, when the
Board of Estimate and Apportionment was established and charged with the duty of apportioning the revenue resulting from tax assessments on property valuation. 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 set up in the Office of the Commissioners of Accounts. The Board of Estimate and Apportionment also set up three agencies to assist in the preparation of the budget - the Bureau of Standards (later the Bureau of Personnel 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, who were transferred to the secretary's office at that time, later became the nucleus of the Bureau of the Budget. In 1924, the position of Director of Budget was created as part of the Mayor's Office by the Board of Estimate and Apportionment. In 1933 The Bureau of the Budget was established by Local Law 11 with the Director of the Budget at its head. In 1976, the bureau was renamed the Office of Management and Budget, and was granted its current responsibility for assisting the mayor in developing and implementing the city's budget, and for advising the mayor on policy affecting the city's fiscal stability and the effectiveness of city services. ==Budget Director==