Completely innocent no.
But I question where the “moral” responsibility ends. If I make a report to my supervisors based on a report from my subordinate, that I did not witness, as required by company policy, am I also “morally” expected to go outside of that policy and call the police? Before they can even investigate the report?
Why does the man who reported to Paterno get off free? Where did his moral responsibility end?
What about the parents? None of them knew or suspected anything? If any of them contacted PSU officials without a satisfactory response did they then follow up with a call to the PSP? Why not? Where is their moral responsibility.
Things were done wrong here and I don’t excuse Sandusky or the PSU administration, but expecting Paterno to personally pursue the man to the gates of hell and light the fire before he left is a slippery slope.