The defending champion Celtics are near the top of the list, but they didn't finish first because no one could catch the runaway winner.

The Celtics are reigning champs, and naturally, the front office is going to get some love after constructing this current roster.

Even though the Boston Celtics have assembled a super-powered roster that just won a title last season and is on track to potentially win another one

With the amount of draft capital they have paired with how good they are right now, it was no wonder why the OKC Thunder have the best front office in the NBA.

The New York Times surveyed 40 NBA executives to rank the league's top front offices. The Oklahoma City Thunder emerged victorious, lauded for their astute drafting and talent acquisition under Sam Presti.