Why did Yankees drop from 99 to 82 wins in 2023?

No,  it wasn't manager Aaron Boone. In Boone's five full seasons the Yankees won 100, 103, 92, 99, 82 games and made the playoffs in all but 2023. Remember Arizona?

2023 World Series teams: lowest regular season Win Total & Win% of any WS pairs. Friday, November 3, 2023

2023 WS:

Arizona 84-78  .5185

Texas 90-72  .5556

Combined Totals: 174-150  .537    fewest wins, most losses, lowest winning average (not percent)

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Payroll/Wins: Braves & Yankees. Yanks pay 96% more per win in 2023. Thursday, August 17, 2023

Five Yankees get paid more than Matt Olson in 2023:

Aaron Judge: $40,000,000  through 2031 (age 39)

Gerrit Cole: $36,000,000  through 2028 (age 37)

Giancarlo Stanton: $32,000,000  through 2025 (age 35); then $29M, $25M, $10M buyout.

Carlos Rodon: $23,000,000; then $28M through 2028 (age 35)

Josh Donaldson: $22 million; $8M buyout in 2024 (age 38)

3 Yankees = 40% of payroll in 2023. Does Hal Steinbrenner even know? Saturday, August 12, 2023

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https://www.baseball-reference.com/teams/NYY/2022.shtml

Record: 99-63-0, Finished 1st in AL_East

Pythagorean W-L: 106-56, 807 Runs, 567 Runs Allowed

https://www.baseball-reference.com/teams/NYY/2023.shtml

Record: 82-80-0, 4th place in AL_East

Pythagorean W-L: 78-84, 673 Runs, 698 Runs Allowed

So based on the number of runs scored and runs allowed, instead of dropping from 99 to 82 (17) wins the Yankees should have dropped from 106 to 78 (28).

Batting:

In 2022 the Yankees had four batters with OPS+ >= 100: Judge (62 home runs, AL MVP), Rizzo, Stanton and Torres. Plus, LeMahieu.

2022 Yanks also included Matt Carpenter for 154 PA and 216 OPS+.

In 2023 the Yankees had two batters with OPS+ >= 100: Judge (missed 60 games) and Torres.

In 2023 rookie Anthony Volpe replaced Isiah Kiner-Falefa at shortstop and Volpe won an America League (AL) Gold Glove award. However, OPS+ went from IKF 84 to Volpe 81. Volpe had 167 SO. 167.

Rookie OPS+ for SO greater than 149 includes Yankees Judge and Volpe. Thursday, November 9, 2023

Yankee shortstop Anthony Volpe just won the American League Gold Glove award as the best fielding shortstop.

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2022	Pos	Name	Age	G	PA	AB	R	H	2B	3B	HR	RBI	BB	SO	BA	OBP	SLG	OPS	OPS+
2022	C	Jose Trevino	29	115	353	335	39	83	12	1	11	43	15	62	.248	.283	.388	.671	89
2022	1B	Anthony Rizzo*	32	130	548	465	77	104	21	1	32	75	58	101	.224	.338	.480	.817	130
2022	2B	Gleyber Torres	25	140	572	526	73	135	28	1	24	76	39	129	.257	.310	.451	.761	113
2022	SS	Isiah Kiner-Falefa	27	142	531	483	66	126	20	0	4	48	35	72	.261	.314	.327	.642	84
2022	3B	Josh Donaldson	36	132	546	478	59	106	28	0	15	62	54	148	.222	.308	.374	.682	93
2022	LF	Aaron Hicks#	32	130	453	384	54	83	9	2	8	40	62	109	.216	.330	.313	.642	85
2022	CF	Aaron Judge	30	157	696	570	133	177	28	0	62	131	111	175	.311	.425	.686	1.111	210
2022	RF	Joey Gallo*	28	82	273	233	32	37	4	1	12	24	40	106	.159	.282	.339	.621	76
2022	DH	Giancarlo Stanton	32	110	452	398	53	84	7	0	31	78	50	137	.211	.297	.462	.759	112
2022	Pos	Name	Age	G	PA	AB	R	H	2B	3B	HR	RBI	BB	SO	BA	OBP	SLG	OPS	OPS+
2022	IF	DJ LeMahieu	33	125	541	467	74	122	18	0	12	46	67	71	.261	.357	.377	.734	110
2023	Pos	Name	Age	G	PA	AB	R	H	2B	3B	HR	RBI	BB	SO	BA	OBP	SLG	OPS	OPS+
2023	C	Kyle Higashioka	33	92	260	242	24	57	13	0	10	34	14	74	.236	.274	.413	.687	85
2023	1B	Anthony Rizzo*	33	99	421	373	45	91	14	0	12	41	35	97	.244	.328	.378	.706	94
2023	2B	Gleyber Torres	26	158	672	596	90	163	28	2	25	68	67	98	.273	.347	.453	.800	118
2023	SS	Anthony Volpe	22	159	601	541	62	113	23	4	21	60	52	167	.209	.283	.383	.666	81
2023	3B	DJ LeMahieu	34	136	562	497	55	121	22	3	15	44	60	125	.243	.327	.390	.718	96
2023	LF	Oswaldo Cabrera#	24	115	330	298	35	63	11	0	5	29	25	72	.211	.275	.299	.574	58
2023	CF	Harrison Bader	29	84	310	288	40	69	11	2	7	37	14	56	.240	.278	.365	.643	75
2023	RF	Aaron Judge	31	106	458	367	79	98	16	0	37	75	88	130	.267	.406	.613	1.019	175
2023	DH	Giancarlo Stanton	33	101	415	371	43	71	13	0	24	60	41	124	.191	.275	.420	.695	87
2023	Pos	Name	Age	G	PA	AB	R	H	2B	3B	HR	RBI	BB	SO	BA	OBP	SLG	OPS	OPS+
2023	UT	Isiah Kiner-Falefa	28	113	361	326	39	79	12	1	6	37	28	70	.242	.306	.340	.646	78

Starting Pitching:

In 2023 Gerrit Cole won the AL Cy Young award as best pitcher.

Lefty Jordan Montgomery: August 2, 2022: Traded by the New York Yankees to the St. Louis Cardinals for Harrison Bader.

July 30, 2023: Traded by the St. Louis Cardinals with Chris Stratton to the Texas Rangers for Tekoah Roby (minors), Thomas Saggese (minors) and John King.

Montgomery did well, including in the 2023 tournament for WS winner Texas.

November 2, 2023: Granted Free Agency.

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Jameson Taillon: November 6, 2022: Granted Free Agency.

December 19, 2022: Signed as a Free Agent with the Chicago Cubs.

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Neither Montgomery nor Taillon were anything special in 2022 for the Yankees.

Lefty Nestor Cortez had a career year in 2022 then mostly disappeared in 2023. Innings dropped from 158 to 63.

Lefty Carlos Rodon: December 21, 2022: Signed as a Free Agent with the New York Yankees.

Six year contract through age 35 season. In millions: $23 in 2023 then $28 for each of the remaining five years.

Rodon has been a disaster and essentially replaced Domingo German at the bottom of the  rotation.

German pitched a no-hitter in 2023, then unraveled: November 6, 2023: Granted Free Agency.

2022	Name	Age	W	L	W-L%	ERA	ERA+	G	GS	GF	CG	SHO	IP	H	R	ER	HR	BB	SO
2022	Gerrit Cole	31	13	8	0.619	3.50	112	33	33	0	0	0	200	154	81	78	33	50	257
2022	Jameson Taillon	30	14	5	0.737	3.91	101	32	32	0	0	0	177	168	78	77	26	32	151
2022	Nestor Cortes*	27	12	4	0.750	2.44	161	28	28	0	1	1	158	108	44	43	16	38	163
2022	Jordan Montgomery*	29	3	3	0.500	3.69	107	21	21	0	0	0	114	103	48	47	15	23	97
2022	Luis Severino	28	7	3	0.700	3.18	124	19	19	0	0	0	102	72	37	36	14	30	112
2022	Domingo Germán	29	2	5	0.286	3.61	109	15	14	0	0	0	72	65	31	29	11	19	58
2022	Name	Age	W	L	W-L%	ERA	ERA+	G	GS	GF	CG	SHO	IP	H	R	ER	HR	BB	SO
2023	Name	Age	W	L	W-L%	ERA	ERA+	G	GS	GF	CG	SHO	IP	H	R	ER	HR	BB	SO
2023	Gerrit Cole	32	15	4	0.789	2.63	165	33	33	0	2	2	209	157	64	61	20	48	222
2023	Clarke Schmidt	27	9	9	0.500	4.64	93	33	32	1	0	0	159	169	91	82	24	46	149
2023	Domingo Germán	30	5	7	0.417	4.56	95	20	19	1	1	1	108	83	61	55	20	34	114
2023	Jhony Brito	25	9	7	0.563	4.28	101	25	13	1	0	0	90	82	47	43	14	28	72
2023	Luis Severino	29	4	8	0.333	6.65	65	19	18	0	0	0	89	113	73	66	23	34	79
2023	Carlos Rodón*	30	3	8	0.273	6.85	63	14	14	0	0	0	64	65	51	49	15	28	64
2023	Name	Age	W	L	W-L%	ERA	ERA+	G	GS	GF	CG	SHO	IP	H	R	ER	HR	BB	SO

The Yankees went from four competent starters to one, the best in the league. But Gerrit Cole accounted for only about 14.4% of the Yankees 2023 innings: 209/1,439. And Cole pitched in only 20% of the games: 33/162.