Mandel, a former deputy city controller who advised Bilal’s transition team on financial matters before she was sworn into office Jan. 6, said his first experience with what he called “off budget” spending out of the office’s fees fund came the day she was inaugurated. A $300 parking ticket was dropped on his desk, issued to a Sheriff’s Office captain for illegally parking in a handicapped spot. Mandel said he refused to pay it with off-budget funds.