UNITED NATIONS — A long-awaited United Nations review of Israel’s 2010 raid on a Turkish-based flotilla in which nine passengers were killed has found that Israel’s naval blockade of Gaza is both legal and appropriate. But it said that the way Israeli forces boarded the vessels trying to break that blockade 15 months ago was excessive and unreasonable.

The report, expected to be released Friday, also found that when Israeli commandos boarded the main ship, they faced “organized and violent resistance from a group of passengers” and were therefore required to use force for their own protection. But the report called the force “excessive and unreasonable,” saying that the loss of life was unacceptable and that the Israeli military’s later treatment of passengers was abusive.

The 105-page report, a copy of which was obtained by The New York Times, was completed months ago. But its publication was delayed several times as Turkey and Israel sought to reconcile their deteriorating relationship and perhaps avoid making the report public. In reactions from both governments included in the report, as well as in interviews, each objected to its conclusions. Both said they believed that the report, which was intended to help mend relations, would instead make reconciliation harder.

Turkey is particularly upset by the conclusion that Israel’s naval blockade is in keeping with international law and that its forces have the right to stop Gaza-bound ships in international waters, which is what happened in the 2010 episode. That conclusion oversteps the mandate of the four-member panel appointed by the United Nations secretary general and is at odds with other United Nations decisions, Turkey argued.