NCAA spokesman Bob Williams on Monday evening reiterated his response to a similar appeal plan that Joe Paterno's family announced Friday.
"The Penn State sanctions are not subject to appeal," Williams said.
David La Torre, a spokesman for Penn State, said the university had no comment.
The Freeh report, released July 12, said that Paterno, Penn State's revered football coach; former university president Graham B. Spanier; and other top administrators had conspired since 1998 to conceal sex-abuse allegations against Sandusky, Paterno's longtime defensive coordinator.
On July 23, the NCAA announced its penalties, including a $60 million fine. The NCAA imposed a four-year postseason ban on the football team and vacated all Penn State wins from 1998 through 2011. Scholarships for football players also were cut.
University officials have said that Penn State could have received a four-year ban on playing any football - the so-called death penalty - if Erickson did not agree to the sanctions.
The full board of trustees did not review or vote on the agreement beforehand.
On McCombie's behalf, attorneys Paul V. Kelly and Gregg E. Clifton sent a notice of appeal to the NCAA informing the collegiate sports governing body that they intended to "challenge each and every one of the sanctions."
The lawyers argued that Freeh report "was never intended as a foundational platform for punitive action by the NCAA."
The sanctions are "excessive and unreasonable" and "inflict permanent damage to an entire generation of student-athletes and coaches who were innocent of any wrong doing during their time on campus," the lawyers wrote.
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