The NCAA is in the early stages of an investigation with the San Diego State University (SDSU) men's basketball program and some of the charges could be Level 1.

Citing unnamed sources, CBS Sports learned the NCAA was looking into the SDSU Aztecs for allegedly providing recruits with impermissible benefits. However, the school said the NCAA has not filed a formal notice concerning an investigation.

"Earlier today, San Diego State reached out to representatives of the NCAA's enforcement staff following a media report regarding allegations involving the school's men's basketball program. Members of the NCAA staff confirmed for the university that they have not commenced a formal investigation," the school said in a statement, according to The San Diego Union Tribune

. "Prior to the media report today, the NCAA had not contacted any member of the university regarding an investigation into the program.

"San Diego State takes all potential NCAA issues seriously and will cooperate fully with the NCAA."

The newspaper also confirmed CBS Sports' report, indicating the NCAA often opens its investigation unofficially before issuing a Letter of Inquiry. The NCAA does not comment publicly on formal or early-stage investigations all the same.

CBS Sports reported one of its sources said this is the case for SDSU.

The NCAA defines Level 1 violations as anything that "seriously undermine or threaten the integrity of the NCAA collegiate model as set forth in the Constitution and bylaws, including any violation that provides or is intended to provide a substantial or extensive recruiting, competitive or other advantage, or a substantial or extensive impermissible benefit."