Cincinnati is grappling with a budget crisis triggered by a drop in tax revenues, and to avoid a $28 million deficit this year the city manager is considering laying off some municipal workers, including 138 people in the Police Department. Republicans, particularly the party's long-shot mayoral candidate, are salivating over a wedge issue they can use to their advantage. But even with layoffs, the Police Department's staffing level still would be within the range that Chief Thomas Streicher Jr. said was sufficient just a few years ago.