Sandusky — who was arrested last Saturday — allegedly sexually abused eight boys across a period of about 15 years, including one incident which reportedly occurred in Penn State’s football building showers in 2002, according to a grand jury report.

Paterno and Spanier knew of the incident and failed to report it to police, according to grand jury testimony.

MSU President Lou Anna K. Simon said in a statement the recent turn of events at Penn State “evokes deep compassion for the victims and sadness for the Penn State community.”

Responsibility and accountability now are even more important at MSU, Simon said in the statement.

“It reminds all of us in leadership positions … to live up to our daily commitment to uphold the trust and confidence placed in us by students, parents, alumni and others,” she said.

Former MSU head football coach and current MSU Trustee George Perles calls Paterno a “personal friend,” and coached against Paterno after PSU joined the Big Ten in 1990.

“I was very sad over it for him and his family — for everybody involved,” he said.

Hours before the announcement of Paterno’s firing Wednesday night, Paterno said in a statement he would retire at the end of the season in light of the incident, calling the situation one of the “great sorrows” of his life.

The action by Penn State’s board now makes Paterno’s resignation effective immediately.

MSU Associate Athletics Director John Lewandowski said the MSU Athletics Department would not release an official statement regarding the matter.

MSU Trustee Mitch Lyons — a former MSU football player — said he does not think Penn State’s trustees could have handled the situation any other way.

Spanier — who has served as Penn State’s president since 1995 — said he was “stunned and outraged” when he learned of the allegations against Sandusky.

“In this situation, I believe it is in the best interests of the University to give my successor a clear path for resolving the issues before us,” he said in a statement.