Art Museums are great there and there are a bunch:
The MET,
MOMA,
The Dia: Beacon (out of NYC, but it's a great train ride up the Hudson River and the town of Beacon is a nice, small town that chicks may like).
Chelsea Galleries: A whole collection of galleries that sell contemporary art and are having exhibitions.
Theatre:
It is truly great in NYC. Probably the best of anywhere in the world except maybe London. Definitely hit up a show. Broadway is obviously a great spot, but there are dozens and dozens of off-Broadway productions that are still very very good.
Sports:
You can seriously watch every sport here. If you are staying in Manhattan then I always find it a pain to go see the Mets out in Queens. The subway always takes me forever.
Food:
Lots of good restaurants. If you want to keep costs down and just grab lunch somewhere hit up supermarkets which are all over Manhattan and elsewhere. Lots of them sell cheap lunch and have really good buffet's, etc. One different food place that I always love to hit up when in NYC is Amy Ruth's Chicken and Waffles. There is one in Harlem that is pretty good. Harlem is also pretty cool just to look around and check it out.
I'll post more when I think more..
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