The grand opening of the Second Avenue Subway tops this year’s best moments list for the MTA.

The Straphangers Campaign released their annual best and worst top 10 lists for the transit system.

Campaign coordinators say the approval of a capital plan comes in second place, followed by the formation of the NYC Bus Coalition, a commitment to improve bus ridership.

The promise of having countdown clocks, and a requirement for some small businesses to participate in a federal pre-tax program for commuter transit benefit, round out the top five.

Topping off the worst list is the possible 4 percent fare hike. The MTA is set to vote on the proposal in January.

Number two is Governor Andrew Cuomo not having any dedicated funds after promising to contribute $7.3 billion to the capital plan.

In third place is poor and unreliable service for Access-A-Ride customers.

A yearly favorite, subway overcrowding, makes the top five worst moments, along with the impending 18-month L-train shutdown to repair damage from Hurricane Sandy.