This came from 2-chan, so I suppose it's possible, but it didn't look like one to me.
The cop persona fits Tomo's career ambitions. The tag on her swimsuit is a bit illegible but it seems to me that it says "3-3 滝野" which is Tomo's class number and surname.
With that all fitting, I suspected it was drawn with intent.
I could make out the last kanji on her swimsuit as being 野, which fits with her name, but I couldn't quite tell what the first one was. The way the name tag on her swimsuit looks though, I wouldn't be surprised if that was shopped in as well.
I assume, this is a "crossover" between Azumanga Daioh and the less known eroge Sukumizu Police, for which her water wing is proof as the characters in Sukumizu Police have these things as well
