The board also criticized the Federal Aviation Administration for not effectively monitoring the company's safety programs.
Although the board has repeatedly criticized the incentives, it does not have the authority to eliminate them.
Her board criticized the gatehouse as being reminiscent of an entrance to a military academy, she said.
The board even criticized the ferry crew's response after the crash.
The board also criticized the behavior of the captain toward the first officer, who was described as trying to keep him informed of the plane's declining altitude.
But one reason the board criticized outside advisers, he said, might be to limit the company's own liability for its collapse.
The board had severely criticized the Dinkins campaign twice on its campaign-finance practices during the mayoral campaign.
In its final audit report, the board criticized the company, the Retberg Child Center, for not always following school administrators' plans for students.
The board criticized the State Department for not taking security seriously enough and recommended that the Government rebuild most of its foreign posts.
In other business on Friday, the board criticized South Korea for past illicit plutonium and uranium experiments.