Madison Square Garden laid off 80 employees yesterday, or 3.5 percent of its work force, in an effort to cut costs.

The Garden, which is principally owned by Cablevision, said in a statement that the layoffs involved corporate and administrative employees and that they were needed to "ensure that it operates with maximum efficiency."

"We don't expect that the changes will affect the customer experience at the Garden," the statement said.

Layoffs and restructuring were recommended last year in a report by McKinsey & Company, a management consulting firm.