WOODBURY - ? Nassau County workers are bracing for another round of possible layoffs.

Nassau County Executive Ed Mangano has given all department heads until Friday to come up with a list of positions to cut. Mangano sent a letter telling the department heads that 3.5 percent needs to be trimmed from their 2012 labor expenses. It is unclear how many positions will be eliminated or when the layoffs will begin. Mangano says cuts are needed because Democrat legislators will not approve $40 million in borrowing to pay back tax refunds. Democrats say that funds are available elsewhere.