They are frequently in litigation against one another, with the Attorney General representing interests adverse to those of the City. See, e.g., City of New York v. Wing, 727 N.E.2d 860 (N.Y. 2000) (dispute between City and State over foster care expenditures); Gross v. Perales, 527 N.E.2d 1205 (N.Y. 1988) (dispute between City and State over public assistance expenditures); City of New York v. New York State Dep't of Correctional Svcs, 655 N.Y.S.2d 5 (N.Y. A.D. 1997) (dispute between City and State over expenditures for State inmates in City jails); cf. City of New York v. State, 655 N.E.2d 649, 651-52 (N.Y. 1995) (education suit brought by City against State in which the court held that municipalities lack the capacity to sue the State over matters affecting them in their governmental capacity). In light of the substantial autonomy afforded New York City to deal with issues of local concern, and out of respect for the proper division of authority between the Corporation Counsel and the Attorney General to conduct the law business of the City and State respectively

As noted, Social Services Law § 368-a is a voluminous section setting forth a multitude of scenarios for State reimbursement under varying formulas and for various programs. What the localities have done according to the bulk of the case law citations presented by claimant, is pursue administrative remedies, or an audit process, followed by judicial review [ see e.g. Matter of Gross v Perales, 72 NY2d 231 (1988); Matter of City of New York v New York State Dept. of Correctional Servs., 237 AD2d 160 (1st Dept 1997)].

Insofar as OMRDD's claim that ACS had no right to reimbursement or, in the alternative, that claims for money damages against the State should be brought in the Court of Claims, Judge Ling-Cohan held, as have previous courts, that the monies sought were incidental to the declaratory relief and properly brought in this court. (Gross v Perales, 72 NY2d 231 [1988]; City of New York v New York State Department of Correctional Services, 237 AD2d 160 [1st Dept. 1997]). The Proposed Plain tiff-Intervener