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State Controller Tom DiNapoli has recently released a string of hard-hitting audits of everything from questionable spending at a city drug treatment center to the quality of arts education received by schoolkids, and has questioned whether Gov. Cuomo’s budget projections paint too rosy a picture on surpluses.

But DiNapoli took a gentler approach when talking about unions in an appearance with “Reaching Out With Gregory Floyd,” telling the Teamsters boss he has the labor movement to thank for the “middle-class lifestyle” he had growing up.

“I think so much of the threat to the middle class today certainly relates to the threats to unions,” DiNapoli, overseer of the state pension system, says in the (

election year, yes

) interview. “I just hope that as we struggle with the big issues of the day, we recognize that unions are not the enemy of the greater good.”

“Reaching Out” airs Saturday at 8 am on AM 970 radio and on NYC & Long Island cable television.