I had the same problem with my PNY Class 10 rev3 64GB micro SD cards, and I found the fix.
THE PROBLEM:
Unfortunately, the product documentation is slightly misleading. While the camera’s hardware may support up to a 64GB card, as it says, the file system must be FAT32. FAT32 itself does not support a drive partition larger than 32GB. Any microSD card larger than 64MB comes with exFAT installed not FAT32. The Yi 1080p devices may support exFAT on a very specific brand of microSD memory card in the Yi test labs, but universal support is not higher than 32GB because that is the technical limitation of FAT32. If you are from Kami or another user and you want to refute this please show a specific link showing specific camera (my reference is for a Yi 1080P Smart Home Camera purchase on Amazon in January of 2022) and microSD card hardware brand and model. Anyone who tells you that it supports 64GB microSD cards without support technical evidence is wasting your time.
THE SOLUTION:
(A.) Buy and only use a 32GB Class 10 micro SD card or smaller, and ensure it is formatted to FAT32, not exFAT.
(B.) If you already have a 64GB and do not want to use a smaller card… you may follow the instructions below to turn your 64GB card into a 32GB card. Open the “Disk Management” utility in windows; right click on the drive that shows as approximately 58GB (this is your 64GB microSD card); choose option “Delete Volume;” Once complete right click again and choose “Simple New Volume;” a Wizard will pop up click “Next;” Where it says “Sample volume size in MB” type number that does not exceed “32000” MB and click “Next;” at the Assign Drive letter screen just accept the defaults and hit “Next;” and under File System, find and select “FAT32,” then hit “Next;” The complete the Wizard by hitting “Finish,” Now you are complete and you can put your microSD card back into the camera and it will be recognized just fine.