The magazine, citing "multiple sources with knowledge of the situation," reported Tuesday Penn State University, which has been working with the NCAA since the scandal, is not a party in the lawsuit.
The suit is being solely handled by the state.
"We're not prepared to say anything at this point," said Kevin Harley, Gov. Tom Corbett's spokesman.
The NCAA and the state government have been arguing over whether the $60 million fine, assessed to Penn State and dedicated to child abuse prevention, should be spent nationally or locally, the magazine said.
The harsh NCAA penalties, which also included athletic scholarship reductions and the vacating of wins by head Coach Joe Paterno, was accepted by Penn State authorities because they feared a "death sentence" from the NCAA, the total shutdown of athletic programs for one or more years, the magazine reported.
Celebrity Families of 2014 [PHOTOS]