Ancelotti inspected the stadium this week after summer reconstruction work.
He blasted: “I saw the conditions of the San Paolo dressing rooms. I am speechless. I accepted the club's request to play the first two games of the season away from home so that the work could be completed, as promised.
“I am outraged by the inadequacy and unprofessionalism of those who had to carry out this work. How could the Region, Municipality and Commissioners disregard the commitments they made to us?
“I see contempt and a lack of care for the team, club and the city. I am dismayed."