The allegations involve up to 12 local men, including priests and Gardai, according to the Sunday Times.
The Sinn Fein President gave the dossier to Noirin O'Sullivan when she was acting Commissioner, and they aren't said to involve any members of Sinn Fein or the IRA.
It's reported the allegations were investigated by Dundalk Gardai in 2002 and 2003, but no charges were brought.
