The Lewis enquiry found absolutely no evidence to substantiate any of the claims made. It was noted that other newspapers reported these events as allegations made by police; only the Sun reported it as fact, and that there is overwhelming evidence of a police cover up to blame the fans rather than police errors for the tragedy.

The editor of the Sun apologised as a result of the enquiry: http://www.telegraph.co.uk/news/uknews/law-and-order/9540181/Hillsborough-The-Sun-profoundly-sorry-over-false-fan-conduct-reports.html

Edit: I am adding this as supplemental because I have no source but memory. I remember a local radio station (Radio Merseyside, I think) on the 20th anniversary telling a story about a man with first aid training who was trying to get people out of the crowd. He had a man by the wrist, but the man fell and only his watch remained in the hand of the rescuer. The station was instrumental in getting the watch back. But he also said in response to the allegations that there was a lot of urine among the dead and injured because of the nature of what happened to them: people were getting urinated on and urinating on themselves in the crowd, out of fear and the release of muscles upon unconsciousness and death. He also noted that the delayed response from ambulance services meant that the fans on the pitch who were trying to administer first aid were checking pockets for identification. While he maintained that the claims made by the police were deliberately aimed at shifting blame (a similar but less devastating occurrence had happened a few years earlier) he did concede that there were people innocently checking, not picking, pockets, and that there was urine on the bodies of the injured and dead.