Freeh's report was the result of an investigation based on interviews with former employees and board members of the brokerage firm, as well as company documents.
Calls to Freeh and Corzine representatives were not immediately returned Tuesday.
Freeh's dispatch was the third report blaming Corzine and his team for MF Global Holdings' unraveling.
James Giddens, MF Global Inc.'s Securities Investor Protection Act trustee, and a U.S. House subcommittee last year issued reports with similar findings. Giddens concluded there might be "valid claims against individuals and entities."
He later agreed to assign to customer class-action plaintiffs the estate's claims against former MF Global officers, directors and employees. Recoveries in the class action would be distributed through the SIPA case.
MF Global Holdings, a provider of brokerage services for commodities and listed derivatives, filed for Chapter 11 with affiliate MF Global Finance USA on Oct. 31, 2011.
The Securities Investor Protection Corp. initiated a liquidation of MF Global Inc., the debtor's U.S.-regulated broker-dealer subsidiary, the same day.
In November 2011, Freeh, a former FBI director and federal judge, was appointed as Chapter 11 trustee to MF Global Holdings.
Judge Martin Glenn of the U.S. Bankruptcy Court for the Southern District of New York in Manhattan on April 5 signed an order confirming a liquidation plan for MF Global Holdings proposed by Freeh and a creditor group.
Freeh and creditors led by Silver Point Capital Fund LP, Knighthead Master Fund LP and Cyrus Capital Partners LP calculated the assets of nonbankrupt unit MF Global Inc. -- valued between $6.86 billion and $6.98 billion -- would likely allow for the payment of $6.86 billion in customer claims, with anything possible from a shortfall of $6 million to a surplus of $120 million.
Written by Kelsey Butler in New York