The extra benefits were later rescinded, but city officials responded with alarm.

“The auditor’s findings raise very serious concerns that should be examined,” said Tammy D. Hawley, press secretary to Mayor Dwight C. Jones. “As advised, we have referred the findings to the commonwealth’s attorney for an additional level of review.”

Dalal’s report was dated May 15. The mayor sent a letter May 16 asking Commonwealth’s Attorney Michael N. Herring to review the matter for any criminality.

Herring confirmed that his office will conduct a review. He said it will likely take two to three weeks to sort through the material and interviews.

In the report, Dalal said his office received an anonymous complaint that Judkins’ sick leave from a previous 19-year stint with the city had been “suspiciously restored at a suspicious time.”

Marshall responded to the allegations in a letter sent to city officials Monday. He said the added sick leave hours were granted in error and have been corrected to ensure the city doesn’t suffer a financial loss. Marshall also said he was acting on flawed advice from human resources as he sought to negotiate an amicable departure for Judkins, which he said is not unusual for senior employees.