HARTFORD-A $700 million bond sale in November gave Connecticut the money to build schools, fix roads and repair sewer systems. The sale came with something else: a $65 million upfront payment that helps Gov. Dannel Malloy, a Democrat, balance the budget, but also results in higher interest costs for future governors.

The bond sale is among a number of accounting measures Republicans and other critics are questioning as exactly the kind of fiscal gimmicks Mr. Malloy had vowed to end when he took office last year.

"Gov. Malloy has boasted about being the most open, transparent governor in history and said he'd never use capital bonding for paying for operating expenses and yet he's doing the same kinds of things he's criticized past governors for doing," said Sen. John McKinney, the Republican minority leader.

The Republican jabs came after a week of sparring between the Malloy administration and lawmakers, with the GOP attacking the governor's plan to introduce $329 million in new spending.