Not a whole bunch of detail yet, but it appears that the SEC referred the issues in its civil fraud complaint against Goldman Sachs to the US Attorney in Manhattan, and they are now investigating. (See also here)

Obviously, an investigation does not prove guilt, nor does it guarantee a successful prosecution, though I think that the Prosecutors will have a lot to go on, because Goldman Sach’s personnel policy has employees regularly filling out self evaluation forms, and very likely these have some admissions of wrongdoing.

I think that a judge would be far more willing to grant a warrant for these records in a criminal investigation than he would for a civil investigation.