The Parthenopeans will take on Spanish giants Barcelona in the round of 16 of the tournament in a one-legged tie on August 8.
Koulibaly has featured 33 times for Gennaro Gattuso’s men across all competitions, including six in the European tournament and will hope to help his side win the trophy.
Algeria international Ghoulam will play no further part in the competition as he is still recovering from an injury.
The forward completed a €50 million transfer from the French side last month following his eye-catching performances during his time with the club.
Osimhen bagged 18 goals and provided six assists in 38 appearances across all competitions before leaving Stade Pierre-Mauroy.
The forward made his Champions League debut against Ajax in September 2019 and scored two goals in five appearances as Lille failed to progress past the group stage.
The 21-year-old striker will be expected to make his first appearance for the Parthenopeans during their pre-season games.
The forward currently has four goals in nine games for the West Africans and will be expected to play a prominent role in the Super Eagles World Cup and Africa Cup of Nations qualifiers.