The NCAA has delivered a 13-page notice of allegations to Ohio State and Coach Jim Tressel and, while it stops short of citing a “lack of institutional control” or “failure to monitor,” it accuses Tressel of failing to report possible infractions when he learned that players were selling memorabilia and clothing to a tattoo parlor.

(Jay LaPrete / AP)

The allegations relating to the coach, the NCAA said, are considered “potential major violations.” The NCAA alleges that Tressel “failed to deport himself in accordance with the honesty and integrity normally associated with the conduct and administration of intercollegiate athletics.” All of which means, the Columbus Dispatch reports, that the school is “potentially facing the most severe NCAA penalties to its storied football program” as punishment.

Although Ohio State Athletic Director Gene Smith said he would have “no comments until the case is resolved,” the school issued a statement saying: “The university will continue to work cooperatively with the NCAA during the response phase to the NCAA that now begins, and will have no further comment until the process is completed.”

OSU has until June 5 to respond to the notice. The infractions committee has a hearing scheduled for Aug. 12.

Both the NCAA and Ohio State say the case against the five players — Terrelle Pryor, Dan Herron, DeVier Posey, Mike Adams, Solomon Thomas and Jordan Whiting — is closed. They were given five-game suspensions. Tressel requested the same and has been fined $250,000.

The best-case scenario, according to the Disptach, would be for the NCAA to accept Ohio State’s self-discipline. Worst case? Sanctions could strip the school of last year’s victories and Big Ten championship and keep them Buckeyes from playing in the Big Ten championship and a bowl.

Compounding the problem for Ohio State is that the NCAA warned it may treat the school as a second offender because of violations involving former quarterback Troy Smith, who took $500 from a booster, and Jim O'Brien, the former men’s hoops coach who gave $6,000 to a recruit.