Right now I see New York winning between 80-90 games. If they stay healthy and not too much age-related decline and Sabathia bounces back and Tanaka is pretty good, they could win 90. Some injuries and things fall apart and it's probably more towards 80.
FWIW, the last projection I've seen has them at 85 wins, which feels right to me.
I think people underestimate how much age erosion does to a roster. If it were 2006 or 2008, the current New York team (if we add in 2014 Tanaka) probably projects to like 95+ wins.