Curley's lawyer, Caroline Roberto, said on TV last night (saw a clip, no link) two things about Curley (paraphrasing):
1 - He had no legal responsibility to report the incident, as he wasn't covered by the statues requiring it.
2 - Even if he were, he fulfilled that responsibility by doing what also did: he reported it to his superior.
So, who could that be beside President Graham Spanier? According to this
PSU organization chart, the Athletics Department reports to Spanier, who is below the Board of Trustees. To see the chart, use the link, and then select 'Univsersity'.
And if AD Curley did report the 2002 incident to Spanier, why is Spanier not being charged with not reporting the incident to the Pennsylvania state police?