The Serie A outfit had to play their opening two league games away from home, at Fiorentina and reigning champions Juventus, due to the reconstruction of the stadium.
"I saw the conditions of the San Paolo dressing rooms. There are no words," Ancelotti told the club's website.
"I am outraged by the incorrectness and inadequacy of those who had to carry out these jobs," the three-time Champions League-winning coach added.
The side who finished 11 points behind Juve last term are set to host Sampdoria in the Italian top flight and Liverpool in Europe in the space of three days.
Ancelotti, 60, questioned if the facilities would be available for his players ahead of the fixtures scheduled for Saturday and Tuesday.
"In two months you can build a house, they have not been able to redo the changing rooms! Where should we change to play against Sampdoria and Liverpool?"
"I see a contempt and a non-attachment to the city's team. I am dismayed.
"How have the region, municipality and commissioners been able to disregard the commitments they made?"
The ground, which witnessed Diego Maradona's superb performances between 1984-1991, was originally built in 1948 and hosted five games at the 1990 World Cup before undergoing work ahead of this summer's Universiade.