The first, A Hypothetical Treachery:
SCHIAVAS: If I carried that, my hands would be too full to fight. And tell me if I'm wrong, but not one of the three of you has enough magicka reserved to make it out of here alive. Not after you electrified and blasted all those homunculuses down below ground.
DOLCETTUS: Homunculi.
DOLCETTUS: Homunculi.
These Homunculi are apparently some of the inhabitants of Eldengrove, an area of Valenwood.
The next reference comes from none other that the Thirty-Six Lessons of Vivec: Sermon One:
And Seht then extended his hands and multitudes of homunculi came forth, each like a glimmering rope through the water, and they raised the netchiman's wife back to the surface world and set her down on the shoals of Azura's coast.
After a bit more searching, I found that there is a creature in TES I: Arena known as a Homunculus. From the UESPWiki:
A strange being created by a high level wizard who has somehow combined the properties of certain spells with parts of various demons. These creatures are often set to guard areas, using their ability to fly to patrol corridors. May be related to imps.
It would seem that these Homunculi do exist in the ES universe. However, these are the only references to said creatures that I could find. Is there any other official lore on them that I may have missed?