State Comptroller Tom DiNapoli has numerous employees working under him who are pocketing both a state pension and a paycheck — a dubious practice known as double dipping that pension-reform advocates fear is bankrupting the system, the Post has learned.

DiNapoli — who has railed against the soaring costs of the pension system — has more than a dozen double dippers, but could possibly have far more, according to a Post analysis of comptroller employees listed on SeeThroughNY.net, a database of public employees.

The Post initially discovered a whopping 50 possible double dippers, and asked the office to confirm whether or not they were in its employ.

After two weeks of repeated calls and e-mails from The Post, DiNapoli spokesman Dennis Tompkins said that the list wasn’t accurate, and promised to provide an accurate accounting of the agency’s double dippers. He never did.

In an e-mail, he defended the practice — which is legal in special cases — by saying that using retirees saves money, because the state doesn’t have to pay health insurance and retirement contributions.

Critics charge that double dipping is bad for the $120 billion pension because those limited funds were intended for use only for retirees unable to work.

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