The finding was included in a report released by the regulator, the Massachusetts Gaming Commission, as it began a three-day hearing on whether to allow Wynn Resorts to start operating a $2.6 billion resort near Boston in June as planned.
High-ranking company executives knew about the allegations but did not follow company policy — including a zero-tolerance rule against sexual harassment in place since 2004 — and initiate an investigation, according to the report. The executives also failed to report the allegations either to the full Wynn Resorts board or to the board’s audit and compliance committees, the commission found.
“In some instances, particular company executives, with the assistance of outside counsel, were part of affirmative efforts to conceal allegations against Mr. Wynn that came to their attention,” the report states.
Mr. Wynn was forced to resign as the company’s chairman and chief executive last year, after The Wall Street Journal published articles describing a pattern of sexual misconduct, including accusations that he had pressured employees for sex. The Massachusetts report is the second this year to find that Wynn Resorts executives had failed to confront him.
The Massachusetts commission began its inquiry after The Journal’s articles were published. Its report cited some of the same allegations, including one woman’s claim that Mr. Wynn raped her, and detailed the company’s failure to follow its own procedures for addressing them.
The commission said Mr. Wynn, 77, had declined to participate in its investigation. A lawyer for him, Brian T. Kelly, said in a statement on Tuesday that Mr. Wynn “denies all allegations of nonconsensual sex and nothing in this report changes that.”
Mr. Kelly added that the commission had said that it was not “its role to decide the truth or falsity of those allegations and that Mr. Wynn’s conduct is not the focus of their hearing.”
Investigators for the Massachusetts commission note in the report that gambling licensees are expected to report potential violations of industry rules to regulators.
“Casinos operate in a framework where their reputation, honesty, good character, integrity and responsible business practices are prerequisites for continued licensure,” they wrote.
The report includes a 2005 rape allegation made against Mr. Wynn by a manicurist at the Wynn Las Vegas casino. The claim was eventually conveyed to Wynn Resorts’ chief operating officer, the report said.
The company reached a $7.5 million settlement with the woman and created a limited liability company to conceal the arrangement’s existence, without conducting an internal investigation or notifying the board, the report says.
Mr. Wynn said in a deposition in 2017 that the woman had initiated sex, calling the encounter “bad judgment on my part,” according to the report.
Investigators also found that the chief human resources officer and general counsel of Wynn Las Vegas had known in 2006 of an allegation by a former employee that Mr. Wynn had pressured her into a sexual relationship. Neither the board nor regulators in Nevada were informed, the report says.
The company reached a $700,000 settlement in 2008 with a woman who said she had a consensual sexual relationship with Mr. Wynn while working for him, the report says, noting that no evidence of an internal investigation was found.
Other failings cited by the gambling commission included not properly documenting or recording the allegations and not evaluating potential conflicts of interest involving lawyers representing Wynn Resorts and Mr. Wynn.
The report, which relied on a trove documents and on interviews with more than 100 people, also described a company culture that made Wynn Resorts employees fear losing their jobs or simply going unheard if they complained about Mr. Wynn’s behavior.
Investigators were unable to speak with some of Mr. Wynn’s accusers or with some people considered potential witnesses, the report says, adding that “fear of potential litigation initiated by Mr. Wynn cannot be discounted as a factor.” The commission said it was aware of three defamation actions that Mr. Wynn had filed recently related to sexual misconduct allegations against him.
In February, regulators in Nevada allowed Wynn Resorts to keep its gambling license there but fined the company $20 million for ignoring complaints about Mr. Wynn’s behavior, a finding the company did not contest. The fine was the largest ever imposed against a gambling licensee in Nevada.
In a statement, Wynn Resorts said it had cooperated with the commission and did not dispute any of its findings. The company said it had “changed from a founder-led organization to a global enterprise overseen by a capable, independent and accountable board of directors,” separating the chief executive and chairman roles and overhauling the board’s makeup.
The company also said that it had cut ties to Mr. Wynn without paying him severance, and that employees who had known of the allegations against him and hadn’t investigated or reported them were no longer at Wynn Resorts. The company’s shares rose more than 4 percent on Tuesday.
Mr. Wynn sued the Massachusetts regulator and Wynn Resorts in November, accusing the company of providing the gambling commission with documents protected by attorney-client privilege without his permission. In February, the commission voted to settle the lawsuit.