Lincoln – Nebraska Auditor of Public Accounts Mike Foley said he is growing frustrated with the Nebraska Public Employees Retirement Board over its decision to continue paying outgoing executive director Thomas Pfeifle for work he has not performed. Foley testified before the Legislature’s Government, Military and Veterans Affairs Committee on Feb. 5, 2026.
Foley stated the board is abdicating its fiduciary responsibility to the state, employees, and retirees. Pfeifle submitted his resignation to the board on Sept. 21, with his last day set for Oct. 31, which the board approved at a special meeting on Sept. 30. NPERS staff have said Pfeifle has not worked in the NPERS office since Sept. 21.
Foley’s report estimated that NPERS would be paying Pfeifle roughly $23,000 in salary and benefits for five weeks of unperformed work. Emails show Pfeifle has already been paid roughly $7,800 for one payroll period since then, with several paychecks still to come. To Foley’s knowledge, Pfeifle has put in zero hours of work since Sept. 21, and his pay has been distributed across his multiple pension plans.
Foley said paying Pfeifle for unperformed work implicates the Department of Administrative Services in what he alleges was an illegal payroll. NPERS officials had to coordinate with DAS to approve the payroll without Pfeifle logging any hours. Foley said an agency that reports directly to the governor approved a payroll for Pfeifle knowing full well he did not work those hours.
DAS Director Lee Will did not respond to a request for comment. Foley recommended the board reconsider their decision to continue paying Pfeifle. At its latest meeting on Monday, it is unclear whether the board took any action on Foley’s recommendation because most of their discussion about leadership happened behind closed doors.
The retirement board did not discuss Pfeifle during its public meeting but addressed personnel matters, pending legal matters, and “protection of public interest” during an executive session. After the executive session, the board authorized NPERS legal counsel Tag Herbek to hire a consultant to aid in the search for a new executive director. Herbek said in an email he will serve as interim director until further notice.
When asked if the board planned to make any changes in response to Foley’s concerns, Herbek said: “The board is always open to reevaluating agency operations when it will improve service and efficiency.” Foley said he asked Herbek directly about Pfeifle’s pay, and Herbek simply replied “no comment.” Foley said the board ultimately did comment by approving Pfeifle’s pay.
Foley said NPERS officials have also refused to share a document they received from the Nebraska Attorney General’s Office expressing an opinion on Pfeifle’s payment plan. He said he still intends to access that document, as it’s within his purview as auditor. “Our statutes are very, very strong regarding access to all records,” Foley said. “It doesn’t say ‘some of the records’ or ‘most records.’ It says ‘all records,’ and I will see all of them.”
