Retired Army Lt. Col. Jerome A. Kosmowski, 44, a logistics officer who served in Vietnam in 1965 and 1966 and was an auditor in Baltimore, died Saturday at his home in Laurel after a heart attack.

Col. Kosmowski served as a saluting battery commander with the ceremonial 3rd Infantry Regiment at Fort Myer from 1959 to 1962.

In addition to Vietnam, his foreign assignments included two tours in Korea and one in Panama.

He also served with the Army's Computer Systems Command in Washington. His last two years of active duty were in the office of the Army deputy chief of staff for logistics.

Since retiring from active duty in October 1979, he had worked as an auditor for the city of Baltimore.

He was a member of the St. Nicholas Catholic Church in Laurel.

Col. Kosmowski was a native of Brooklyn, N.Y., and received his Army commission in 1957 after graduation fromSeton Hall University in New Jersey.

Survivors include his wife, Ellen, and two sons, Christopher A. and Andrew J., all of Laurel; a sister, Alma Shanahan of Great Neck, N.Y., and his mother, Josephine Kosmowski of Putnam, Conn.

The family suggests that expressions of sympathy be in the form of contributions to the Metropolitan Washington chapter of the Arthritis Foundation, 2424 Pennsylvania Ave. NW, Washington, 20037.