Mr Goff made the allegation last night during the televised final debate with Prime Minister John Key - a last chance for the two party leaders to out-do each other in front of a nationwide audience.
Mr Goff said he had been told that the Government was deferring police recruiting for all of next year.
He reiterated that claim on Radio New Zealand this morning, saying he had been given the information from a "very reliable, very well-informed'' source.
However, Ms Collins accused Mr Goff of making it up because he was "desperate'' two days out from an election.
"There is categorically no plan to put a freeze on police recruiting next year.''
However, Ms Collins said low numbers of police leaving the force meant there would be a delay in the call-up new recruits from January to March next year.
"I can tell you that the morale is so high at the moment that we don't have to bring in people from overseas like Labour did. We have a lot of very good people waiting to come into New Zealand Police... but I tell you what, people aren't leaving these days.''
During last night's debate Mr Key dismissed the claim as fiction, but when pressed, said it was a police operational matter.
"We expect every government department to work hard to save money."
