I hate what the Catholic Church has done regarding sexual abuse, but Penn. State is much, much worse. At least, the Church shuttled offending priests off to somewhere else (the problem being that they didn't always ensure that the offenders never got access to children again). Penn. State didn't even do that much. If they couldn't face the criticism Penn State would get, they could have told Sandusky to go quietly or they would make it public. The man would have left. IMO, it would have been Penn State's responsibility to make sure their recomendation wasn't glowing----but they didn't do that.
At a high school I was teaching at, when the new principal learned that a coach was abusing boys, he immediately took action....but he couldn't get any member of the team to press charges. Therefore, the principal had no legal tools to use, so he used various adjustments in schedule/duties/title that he did have access to, and the coach chose to leave. He was, for some reason, not able to obtain another coaching position in spite of his having been one of the most successful high school coaches in the country. I've never asked the principal why that was the case, but I assume the recomendation somehow managed to convey that the coach should not be hired without leaving the school/principal open to charges of libel.
Penn State chose not to act, and for that, they are truly at fault.