Atalanta, Siena and Novara are the Serie A clubs facing accusations of manipulation of games and bet frauds, the Italian Football Federation (FIGC) confirmed on Wednesday.
In a comprehensive 48-page list released by the FIGC, 22 clubs were named along with 61 individuals that have been reported to the football authorities in connection with a match-fixing and betting investigation.
A statement from the FIGC read: "Regarding the investigation carried out by the magistrates of Cremona, the Federal prosecutor has reported to the Disciplinary Commission 22 clubs, 61 people, of which 52 were active players at the time of the investigation, four were executives and three were registered as coaches."
The investigation has been carried out by magistrates of the northern Italian city of Cremona and its focus is on 33 games over the past two seasons, the majority of which were in Serie B.
However, matches played in the last two Coppa Italia tournaments are under scrutiny.
In an earlier investigation, 17 people were arrested by Italian police last year, including Atalanta captain Cristiano Doni.
Atalanta, who had been promoted to Serie A at the end of the 2010-11 season, began the current campaign with a six-point deduction as punishment for match-fixing.
Doni was banned from football for three-and-a-half years by the FIGC's disciplinary committee.