NTSB blames ATC for ACE air crash
The NTSB, in common with all AIBs, don't do "blame". They endeavour to establish probable cause and identify other contributing factors.
In this instance, these were:
Probable cause:
The flight crew's failure to maintain terrain clearance, which resulted in controlled flight into terrain in instrument meteorological conditions.
Contributing factors:
a) The flight crew's failure to correctly read back and interpret clearance altitudes issued by the air traffic controller
b) The flight crew's failure to adhere to minimum altitudes depicted on the published instrument approach chart
c) The flight crew's failure to adhere to company checklists
d) The controller's issuance of an ambiguous clearance to the flight crew, which resulted in the airplane's premature descent
e) The controller's failure to address the pilot's incorrect read back of the assigned clearance altitudes
f) The controller's failure to monitor the flight and address the altitude violations and issue terrain-based safety alerts
Make of that what you will.