I love NYC! I used to go at least once a year for about 15 years. As Chris mentioned, a Broadway show is worth seeing at least once. I never was there for New Years Eve. Just way too many people in one spot for my liking.
There are tons of things to do in Manhattan. There's all the standard tourist things like The Empire State Building, museums, and Ellis Island, but depending on how much time you have and what your interests are, FAO Schwartz is a cool store, Greenwich Village and China Town are interesting places to visit. Times Square is nice too. Central Park is nice to take a break and to people watch. Read the newspapers, brochures, and misc magazines at the hotels, deli's, and at the newsstands and you'll find some interesting bars and clubs to visit.
I hope you have an awesome time on your trip!
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