The Yankees did finish first in something last year — spending. While its streak of AL East titles ended at nine, New York wound up with a record payroll of $218.3 million.

The World Series champion Boston Red Sox were a distant second at $155.4 million, according to information received by clubs from the commissioner’s office.

In addition to the largest payroll, the Yankees have the highest revenue in the majors. New York took in $415 million last year, giving about $100 million of it away in the sport’s revenue-sharing plan.

Both the Yankees and Mets will receive revenue boosts in 2009, when they move into new stadiums.

The Yankees were set to fall under the $200 million mark last year before signing Roger Clemens, who increased their payroll by $17.4 million.

New York is on track to lead the major leagues in payroll again but its total appears likely to drop. The Yankees have committed $198.6 million to 19 signed players on their 40-man roster. Adding in the midpoints for their three players remaining in arbitration — Chien-Ming Wang, Robinson Cano and Brian Bruney — the total increases to $207.6 million.

The Los Angeles Dodgers were third last season at $125.6 million, followed by the Mets ($120.9 million), Chicago Cubs ($115.9 million), Seattle ($114.4 million), Los Angeles Angels ($111 million), Philadelphia ($101.8 million), San Francisco ($101.5 million), and the Chicago White Sox ($100.2 million). At the back end were Tampa Bay ($31.8 million), Florida ($33.1 million), and Washington ($43.3 million).