Everyone has 'em, so I figured I'd add my 2 cents regarding what the 2015 team might look like and what Cashman might do during the offseason. At this juncture, I'm not in favor of gutting the farm system for anyone not named Giancarlo Stanton, and that's not happening with the Marlins likely in their once-per-decade playoff window. With that in mind, here are my suggestions:
1. Give David Robertson a qualifying offer, but not a contract offer. If he takes it, great, we've got an elite closer. If not, we've got two top 40 draft picks, Dellin Betances as closer, and Jacob Lindgren and his 10 K/BB knocking on the door. Look, as much as I love DRob, unless you're an established contender, there's no point in shelling out a lot of money for closers. DRob might provide 5 WAR over the next 3 seasons. With a bit of luck first round draft pick could easily provide 5 WAR in multiple individual seasons.
2. Trade for Ian Desmond. This may be unlikely, but he is currently having a down season and is a free agent after the 2015 season. The Nationals probably cannot afford him in free agency, and he rejected a pretty lucrative extension before this season. Desmond plays in the home run killing Nationals Park and still manages to hit for decent power. He could easily hit 25+ home runs in Yankee Stadium while playing above average defense.
3. Sign Jon Lester. Being traded to Oakland relieved the burden of a qualifying offer, which will only drive his open market price up. Hopefully, the insultingly low extension offer that the Red Sox gave him will have burned any bridges that led back to Boston. If not, the same logic could be applied to Justin Masterson, who might be looking to sign a one year deal to reestablish value.
4. Sign Luke Hochevar. The former #1 overall draft pick finally found his niche in 2013 in the bullpen before tearing his UCL and undergoing Tommy John surgery. Assuming DRob is leaving, he could serve as insurance for a bullpen that is pretty stacked even if he spends all of next year recovering or isn't the same pitcher.
5. Stay away from the other major free agent starters like Scherzer and Shields. While many will undoubtedly sign contract extensions, the 2016 free agent class is expected to be stacked in the SP category, with names like Jordan Zimmerman, Jeff Samardzija, Johnny Cueto, Rick Porcello, Mike Leake, and Mat Latos. The last 3 will all be 26 if they hit the open market.
There you have it. The opening day lineup would be:
Gardner LF
Ellsbury CF
Beltran DH
Teixeira 1B
Desmond SS
McCann C
Rodriguez 3B
Prado 2B/RF
Refsnyder 2B/RF
Together, one would hope between Masahiro Tanaka (fingers crossed), CC Sabathia, Jon Lester, Shane Greene, David Phelps, Michael Pineda, Manny Banuelos, and Esmil Rogers, a respectable season of starting pitching can be put together.
Assuming DRob signs with another team, the Yankees would have 2 first round picks. Both the immediate and distant future are covered.