McCartney, on loan from the Black Cats until the end of the season, appears to have dented his chances of staying at Elland Road after infuriating chairman Bates.
The 30-year-old, knowing Leeds' chances of finishing in the play-offs are slim, had suggested Simon Grayson's players were "out on their feet after playing so much this season".
Bates said: "I see he's rather unwisely been giving an interview in which he says the players are tired, a sense of jadedness among certain players has proved telling.
"Well, I don't quite understand what he means by that because when we play QPR we'll have played 50 games, but everybody at the club will have played at least 48, 46 league games and two cup matches.
"I don't understand what he means by players being 'out on their feet' after playing so much this season. It certainly doesn't apply to him. As far as I can see, looking at the fixture list, as far as I know, he has only played twice in the last six games.
"So I don't think fatigue can contribute to his contribution, which I haven't been particularly impressed with."
Bates didn't stop there, choosing to then reveal occasions when McCartney's timekeeping has not been up to scratch.
Bates added: "As I understand it, he has been fined more than once for turning up late in training. So perhaps if he turned up on time and showed a bit more commitment then he wouldn't feel quite so tired.
"I think it's a rubbish excuse for him and anybody else who wants to swing that one."