An extended immersed boundary methodology utilizing a semi-implicit direct forcing approach was formulated for the simulation of incompressible flows in the presence of periodically moving immersed bodies. The methodology utilizes a Schur complement approach to enforce no-slip kinematic constraints for immersed surfaces. The methodology is split into an “embarrassingly” parallel pre-computing stage and a time integration stage, both of which take advantage of the general parallel file system (GPFS) for efficient writing and reading of large amounts of data. The methodology can be embedded straight forwardly into the whole family of pressure–velocity segregated solvers of incompressible Navier–Stokes equations based on projection or fractional step approaches. The methodology accurately meets the no-slip kinematic constraints on the surfaces of immersed oscillating bodies. In this study, it was extensively verified by applying it for the simulation of a number of representative flows developing in the presence of an oscillating sphere. The capabilities of the methodology for the simulation of incompressible flow generated by a number of bodies whose motion is governed by general periodic kinematics were demonstrated by simulation of the flow developing in the presence of two out-of-phase oscillating spheres. The physical characteristics of the generated flows in terms of the time evolutions of the total drag coefficients were presented as a function of Reynolds values. The vortical structures inherent in the generated flows were visualized by presenting the isosurfaces of theλ2 criterion.