This link should direct you to the PDF, from the NCAA Committee on Infractions
Very interesting reading. Big Ten put a rule in that was contrary to the NCAA of how aide was calculated using out-of-state equivalencies (1978). NCAA told the Big Ten their rule needed to be amended as it was contrary to NCAA rules (1979). Big Ten tried to get this passed nationally, but it was rejected by the NCAA (1984). Big Ten rescinded the rule in 1990. NCAA started investigating in 1991 and requested audits in 1992. 1993 the 7 institutions admitted they were wrong (OSU, MSU and Northwestern had the sense to follow the NCAA rules).
For the wrestling part (remember this affected a few minor sports and not just wrestling), the seven schools had these audited extra scholarships over the 4 year period of the audit:
Illinois: 0.0
Indiana: 1.74
Iowa: 7.39
Michigan: 0.60
Minnesota: 1.73
Purdue: 0.0
Wisconsin: 0.865
Which number jumps out the most? Iowa had 60% of the illegal wrestling scholarships across the Big Ten. Second most was Iowa Baseball at 6.83 and Indiana baseball at 5.36. Illinois, Michigan, Purdue and Wisconsin had very small infractions (all less than Iowa's Wrestling portion).
Now, it is interesting that Iowa started a nine year NCAA run from 1978-1986, exactly when the new rule took place!!!! They certainly had the greatest coach ever, but while others were limited to 11 scholarships, Iowa was using an extra 1.85 per year. Imagine if any top 5 program now had an extra 1.85 scholarships!!
Enjoy the reading. While the Big Ten was censured, every program knew they were violating the NCAA rules.
https://web3.ncaa.org/lsdbi/search/miCaseView/report?id=101820