Knicks owner James Dolan was having some fun during a Sphere Entertainment earnings call Tuesday when he cracked a joke that alluded to a star of another team.

According to The Athletic’s Mike Vorkunov, Dolan made the joke when he was asked about the SG&A costs — the costs related to running the business day to day that exclude direct production expenses — during the call.

“Boy, I’m really tempted to crack a joke here,” Dolan said. “So I guess I will. So SG&A is a great basketball player. And when we get to the Finals, I’m sure we’re going to beat them.”

Knicks owner James Dolan sitting in the front row during Game 6 against the Hawks.…