The 353-page report was published by the Laguna Niguel-based investigative firm JL Group.
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It also alleges that Sidhu and former Anaheim Chamber of Commerce CEO Todd Ament participated in influence peddling.
The investigation led by retired Orange County Superior Court Judge Clay M. Smith began Aug. 10 and involved the review of nearly 1 million emails related to city staff operations, the review of more than 50,000 documents, a forensic examination of various electronic devices and a forensic accounting of political contributions, independent expenditures and their relationship to awards of city contracts and or agreements, according to the report.
Anaheim City Council voids agreement to sell Angel Stadium amid FBI corruption probe
Approximately 157 interviews with more than 120 witnesses was conducted.
Sidhu has not been criminally charged. He has denied any wrongdoing.
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Sidhu announced his resignation, May 23, 2022, effective the following day, saying he did not want to be a "distraction" as the FBI probes allegations he fed insider information to the Los Angeles Angels in the proposed sale of Angel Stadium in the hopes of a substantial campaign donation, as well as cheating on sales taxes for a helicopter he bought.
Ament pleaded guilty to four federal felonies last year as part of a deal to fully cooperate with the government.
"The report released today is further confirmation that the actions of former Mayor Harry Sidhu and those who enabled him were not reflective of incompetence, but instead conscious acts of fraud, greed, and deception," Ashleigh Aitken said in a statement. "As a former Federal Prosecutor and a political target of Sidhu, I understand all too well the negative impact his tenure as Mayor had on Anaheim.
"We must ensure that this scandal and the contents of the report lead to meaningful reforms so that corruption never again takes root at City Hall," Aitken said.
City News Service contributed to this report.