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COLUMBUS, Ohio — Ohio State is vacating its wins from the 2010 football season, including its share of the Big Ten championship and the Buckeyes’ victory over Arkansas in the 2011 Allstate Sugar Bowl.

Responding to the NCAA’s investigation of a memorabilia-for-cash scandal that cost former coach Jim Tressel his job and led to star quarterback Terrelle Pryor leaving school, the university also said Friday it is waiving a $250,000 fine imposed on Tressel and changing his resignation to a retirement. The move contradicts a comment university president Gordon Gee made last month when he said Tressel “will pay the fine.”

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