High-ranking military officials aided gunmen who seized a school in Beslan, according to the Russian parliamentary commission investigating the siege.
Relatives say officials' negligence allowed the siege to happen
Two officers have been arrested, the commission's chairman, Alexander Torshin, told Russian news agencies.
"Now I think a couple of others will join them... and their rank is higher than major," he was quoted as saying.
Pro-Chechen gunmen seized the school last September and at least 330 people died when the siege ended in carnage.
Mr Torshin was quoted as saying that the suspects identified were still in their posts. He did not give further details.
A commission member, Vladimir Kulakov, said officials could have helped the gunmen indirectly, by failing to carry out their duties.
Earlier this month, relatives of people killed in the school siege blocked the main road outside Beslan, angry that those they held accountable had not resigned.
They were demanding resignations in the North Ossetian government, particularly that of President Alexander Dzasokhov.
The demonstrators said corrupt and inefficient local officials had allowed the gunmen to pass through police checkpoints and seize the Beslan's school along with 1,000 hostages at the start of term.
The siege ended in a bloodbath when a fierce gun battle erupted between the hostage-takers and surrounding Russian security forces.
In October, Russia charged three police officials with criminal negligence over the school siege.