You do understand that that is exactly the case for which the Penn State administrators have been charged here.
I gather that different rules apply to certain professions such as educators, doctors, counselors, school coaches, etc. Those individuals are required to report certain crimes to authorities. Different laws are also in effect in different states. As an ordinary guy, I don’t think that I am obliged to report anything I see to authorities but I could be wrong. I certainly would not want to test my theory out by hushing up child abuse like the folks at PSU did.