In a statement, she also specifically denied an alleged victim's claim he knew she was home and futilely had screamed for help while being attacked by Sandusky in a basement bedroom where he was staying, CNN reported Friday.
She said she was "shocked and dismayed" by the claim.
The alleged victim described a "pattern of sexual assaults over a period of years," many in a basement bedroom of Sandusky's house, a grand jury presentment stated.
With her husband facing more than 50 charges linked to 10 alleged victims of sexual abuse, Dottie Sandusky said, "We don't know why these young men have made these false accusations, but we want everyone to know they are untrue."
Of children who visited the family's State College, Pa., home, she said, "We would never do anything to hurt them."
In her statement, Dottie Sandusky said, "I continue to believe in Jerry's innocence and all the good things he has done."
Her husband was released Thursday from jail, where he had spent the night, after posting $250,000 bail following his arrest Wednesday on sexual abuse charges involving two new alleged victims.
Sandusky, 67, is under house arrest, must wear an electronic monitoring device, is forbidden to contact alleged victims and possible witnesses, and must be supervised during any interactions with minors.
Sandusky is to appear at a preliminary hearing Tuesday where accusers are expected to testify.
Both of the latest two alleged victims told a grand jury they met Sandusky through The Second Mile, the charity he established in the 1970s to help at-risk children.