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The Yankees are a mess right now, and fans are looking for someone to blame.

More often than not—at least from what this writer has seen—that someone has been Aaron Boone. Perhaps that is because the manager is the organization’s most front-facing figure; Boone speaks to reporters two times per gameday. Perhaps it is because he sticks to an optimistic script that doesn’t match a ballclub that has been streaky at best this year, pitifully sloppy at worst. Or it could be because Boone oversees that sloppy play; the Yankees have shown no semblance of fundamentals, frequently making costly errors in the field and on the basepaths. Maybe it is because New York’s offense and a number of young players have appeared to regress so far this year; “Why isn’t Boone getting the most out of his team?” some may wonder. It’s possible that Boone, in the final year of his contract, being the easiest shot-caller to replace has something to do with it.

And of course, there are always those taking issue with his lineups, in-game decisions and demeanor; such was the case Sunday night when the skipper remained calm while two of his irate coaches demonstrably argued a ghastly strike three call in a pivotal situation.

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Sometimes the grievances generally summarized above are fair. Sometimes they are not. Sometimes they’re somewhere in between. The intent here is not to state that Boone is undeserving of criticism for a Yankees team that has woefully underachieved.

Rather, it is to point out that other Yankees bosses are just as deserving, if not more so.

After all, it was Brian Cashman who assembled this roster. It was Hal Steinbrenner who imposed a de facto salary cap on it.

For all the talent the Yankees have, they entered the season with numerous potential concerns. That included, but was not limited to, an offensive reliance on power, a lack of legitimate left-handed bats, an overall lumbering roster, and the return of a defense that led the majors in errors in 2020.

Now the team is watching those concerns become reality.

A lineup built to hit home runs is hardly hitting at all, and the Yankees looked like the less athletic team while being swept by the Red Sox at home over the weekend. Unlike years past, New York has not benefited much from its depth this season—especially on the left side of the plate—and players have been manning less-than-ideal positions all year.

Pieces have been jammed into the puzzle, and that’s partially on the general manager. Boone can only work with what he’s given, yet he is the one who has had to answer for the team’s shortcomings.

Of course, Cashman is facing his own set of limitations.

For all the money the Yankees spend—and they spend a ton of it—there is no denying that the $210 million Competitive Balance Tax threshold has been an impediment on the 2021 team’s construction. Steinbrenner’s desire to keep the Yankees’ budget below that number—and thus avoid pricey penalties—is partly, if not largely, why the Yankees went bargain hunting for pitching and over-the-hill lefty bats this past offseason, spread DJ LeMahieu’s new contract to six years, made a reliever an effective cap casualty by trading him to a rival, and dealt for a low-production hitter who just so happens to not cost anything against the tax.

The next several weeks could be telling when it comes to finding out whether Steinbrenner is more devoted to winning or New York’s fiscal constraints.

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The Yankees currently have a little more than $2.3 million in tax space, per Cot’s Baseball Contracts. Would New York’s managing general partner begrudgingly take on more salary than that, thus surpassing the CBT threshold, if it meant acquiring upgrades for a roster that sorely needs a few?

Because such upgrades should be available ahead of the July 30 trade deadline. But they will cost Steinbrenner money and Cashman prospects—if he’s even permitted to pursue external improvements that don’t fit New York’s budget.

It will be interesting to see how the Yankees, who are valued at $5.25 billion but reportedly lost out on more gameday revenue than any other team during the pandemic-shortened 2020 season, approach the deadline. Recent history suggests the Bronx faithful shouldn’t get its hopes up if significantly improving the roster requires crossing the CBT threshold.

If the Yankees stick to their guns in that regard—while continuing to struggle and failing to add talent—it will also be interesting to see if fans start setting their sights on different targets when it comes to laying blame.

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