It's been nine months since Sandusky, 69, was convicted in the scandal that destroyed the reputation of Hall of Fame coach Joe Paterno. He gave his interview from prison to John Zieglar, a filmmaker who is making a documentary with the goal of clearing the late Paterno's name.
Sandusky has consistently maintained his innocence since his November 2011 arrest. The latest statements came Monday in portions of a taped interview aired on NBC's "Today" and transcripts posted on the filmmaker's website.
When asked about coach Mike McQueary's testimony that he saw Sandusky sexually abusing a young boy in a Penn State locker room, Sandusky said there were inconsistencies in the story.
"I don't understand how anybody would have walked into that locker room, from where he was, and heard sounds associated that was sex going on," Sandusky said.
"I mean that would have been the last thing I would have thought about. I would have thought maybe fooling around or something like that," he said with a laugh.
Sandusky denied having inappropriate contact with boys, but acknowledge, "Maybe I tested boundaries. Maybe I shouldn't have showered with them. Yeah, I tickled them."
Paterno's family distanced themselves from the statements even though they were given to a man endeavoring to clear Paterno's name. Wick Sollers, a Paterno family lawyer, said in a statement that Sandusky's statements are "transparently self-serving and yet another insult to the victims."
"The Paterno family would prefer to remain silent on this matter, but they feel it is important to make it clear that they had no role in obtaining or releasing this recording," Sollers said. "Moreover, they believe that any attempt to use this recording as a defense of Joe Paterno is misguided and inappropriate."
Sandusky told Ziegler he was not sure whether Paterno would have let him keep coaching if he suspected Sandusky was a pedophile. Sandusky was investigated by university police after showering with a boy on campus in 1998, but remained one of Paterno's top assistants through 1999.
"If he absolutely thought I was, I'd say no," Sandusky said in the audio recording. "If he had a suspicion, I don't know the answer to that."
The Associated Press contributed to this report.