The New York Giants have made some major changes already this offseason, and with Tom Coughlin no longer the head coach in New York, the focus will turn to general manger Jerry Reese as he looks to put together a solid roster for the 2016 season.

New Giants head coach Ben McAdoo's responsibility is to get the most out of his players this upcoming season, but New York will still need talent on the field, which Reese will need to take care of this offseason. One big question mark the Giants have this offseason is wide receiver Victor Cruz, as he hasn't played a snap in an NFL game since October of 2014.

Cruz accounts for a $9.9 million cap hit in 2016, and the Giants front office has reportedly informed the former star receiver that he will be cut if the two sides can't agree on a pay cut. Negotiations are underway to keep Cruz in New York, and the two-time 1,000-yard-plus receiver has stated that he would be willing to restructure to stay in New York.

When healthy Cruz can be a dynamic playmaker, as his last full 16-game season in 2012 he recorded 86 receptions for 1,092 yards and scored 10 touchdowns. That was when Cruz was the top target in New York, which is clearly no longer the case with Odell Beckham's emergence the past two seasons.

Many Giants fans are likely excited to see a healthy Cruz lined up alongside Beckham in 2016, but how big of a pay cut he is willing to take will be a huge factor in whether he returns next season. Cruz tore his patellar tendon in his knee in 2014 and was unable to return last season due to a calf injury.

Cruz came out last month and said that he suffered a rare injury with a torn fascia in his left calf but that he has been rehabbing since the surgery and doesn't feel pain anymore. The once explosive slot receiver will have to prove in 2016 that he is still a legitimate threat in the league but could help take New York's offense to the next level if healthy.

The Giants averaged the sixth most points in the league last season under then offensive coordinator and now head coach McAdoo, and some believe their offense will take it to another level in 2016. It will be interesting to see if the Giants' front office and Cruz can come to a deal, but incentives could play a factor if they are able to rework his contract, as the Giants will want him to earn his money on the field after spending almost a full two seasons on the bench.