Ah, my favourite city - never bores me even though I used to go once a month almost.
- Food wise - if you are into your steaks, Smith and Wollensky is the place to go to. Expensive but great
- Statue of liberty - you can take the free Statten Island ferry to get pretty close, I went on the island before 9/11 but it is a lot more restricted.
- Ellis island where the immigrants came in, I thought it was worth the trip together with the visit to Statue of Liberty
- Take a sight seeing tour, it will show you all the bits and you can revisit back at leasure.
- Taxis are cheap, not the London rip off prices so good to use where required, but you can walk a lot easily unless you are lazy like sanj

- Central park, Dakota building - must see really.
- DON'T do the Guggenheim museum, weird place.
- 5th avenue - great for wandering about, don't let your wife in the shops
The list is endless really, but most importantly, plan in advance exactly what you are going to do. It makes it so much easier.