WOODBURY - ? Nassau County Executive Ed Mangano sent a letter to county workers yesterday apologizing for any job cuts.

Mangano blames the Nassau Interim Finance Authority for forcing him to lay off hundreds of workers.

Mangano says NIFA will no longer allow him to count ?borrowed? money as revenue.

Mangano is looking for $121 million in spending cuts to avoid tax hikes.

Critics say Mangano is blaming others for his borrowed debt.