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The most romantic restaurants in New York are:
One if By Land, Two if By Sea and the restaurant in Marriott Marquis hotel, but in case your budget is limited head to "SoHo" and "Village"- there you'll find wonderful restaurants from different parts of the world which aren't too expensive !!

10 favorite places to go in NY:

1. SOBs (Sounds of Brazil) - great place to dance, have dinner & see a show
2. Movies under the Brooklyn Bridge - the movies are usually older, but the view is amazing!
3. Ferrara Bakery in Little Italy - best cannolis and italian pastries.
4. Chelsea Market - here you can find great food, stores, cooking shows.  But I love going there because it's a beautiful space.
5. Brooklyn Promenade - beautiful view.
6. Broadway - Seeing a Broadway show is a must!
7. Grand Central Terminal - I just love the architecture.  And downstairs there are several places to eat & there's a great market too.
8. South Street Seaport - lots of good restaurants and stores, great view.  In the summer there are often live shows and events outside.  The cobblestone streets are charming. 
9. Union Square - a great space for sitting on a bench and reading a book or people watching.  There are several restaurants, stores & movies theaters nearby.
10. Century 21 - a huge department store where you can find the best things discounted.  Anything from housewares to clothing.

Favorite places or things to do in NYC:

To see a musical comedy on Broadway
To discover Central Park
To go to the top of the rock in order to have a view of NYC
To buy clothes in second hand stores
To have a brunch in Brooklyn or East village

There are some amazing comedy clubs in the city.

You definitely need to see a broadway play as well. I recommend some off-broadway shows too.

The best show for me was The phantom of the opera