Gov. Mario Cuomo last week named Patrick J. Bulgaro as director of the state Division of the Budget, replacing Dall W. Forsythe.

Mr. Bulgaro has been first deputy director of the budget since 1988, and has served as executive deputy commissioner of the Civil Service Department and Taxation and Finance Department.

Mr. Forsythe, who has held the position since 1988, is joining the faculty of the Kennedy School of Government at Harvard University as a lecturer in public policy.

Gov. Cuomo, in a statement announcing the appointment, noted that Mr. Fosythe played a key role in drafting fiscal reform last year, when the Omnibus Fiscal Reform Act of 1990 was passed.

"During the period of Dall's dedicated service, extremely difficult decisions brought on by the national recession were a daily responsibility," the governor said.

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