The report rejected suggestions that Martin, who left the team amid allegations of bullying and harassment, made up the claims. Incognito was ultimately suspended for the final eight games of the season -- two without pay -- while the NFL investigated the situation.
Incognito ranted at Martin on Twitter on Wednesday, telling him, "The truth is going to bury you and your entire 'camp'. You could have told the truth the entire time." Eight days earlier, Incognito tweeted that he supported Martin "100 percent in his return to football in 2014."
Dolphins coach Joe Philbin and the front office were not aware of the players' mistreatment of Martin, Player A or the assistant trainer, the report determined.
"After interviewing Coach Philbin at length, we were impressed with his commitment to promoting integrity and accountability throughout the Dolphins organization -- a point echoed by many players. We are convinced that had Coach Philbin learned of the underlying misconduct, he would have intervened promptly to ensure that Martin and others were treated with dignity," the report said.
Dolphins owner Stephen Ross recently said he doesn't expect either Incognito or Martin to return to Miami next season. Incognito is an unrestricted free agent, and Martin has two years left on his contract but likely will be traded or released.
"I now have had a chance to read the report and obviously, the language that was used and the behavior as described is deeply disturbing," Ross said in a statement Friday. "Although the report commended Joe Philbin's commitment to promoting integrity and accountability throughout the Dolphins organization, I told Ted Wells personally during my visit with him that we are committed to addressing the issues outlined in this report. We must work together towards a culture of civility and mutual respect for one another. It is important to me, important to Coach Philbin and important to the entire Dolphins organization."
Although Wells concluded that Martin was abused by three teammates, he qualified some of the assertions in Martin's account.
Evaluating Martin's claims was difficult, "given his mental health issues, his possible heightened sensitivity to insults and his unusual, 'bipolar' friendship with Incognito," the report said.
"Nonetheless, we ultimately concluded that Martin was indeed harassed by Incognito, who can fairly be described as the main instigator."
In a statement emailed by a league spokesman, the NFL did not make any mention of possible punishment stemming from the case. Instead, the league confirmed it had received Wells' report and said it appreciated the Dolphins' cooperation with the investigation.
Wells, retained by the league Nov. 6, said he does not intend to comment further on a case that prompted a national debate about hazing and workplace bullying.
Incognito later tweeted his feelings on the Wells report Friday night:
You could not define me in 144 years let alone 144 pages Mr Wells. Thank you for your hard work and dedication.- Richie Incognito (@68INCOGNITO) February 15, 2014
Martin told investigators Incognito joked that he and other teammates would rape Martin's sister, a medical student none of them had ever met. Incognito also used racial slurs with Martin, made jokes about slavery and routinely demeaned Martin for not being "black enough."