If you're going to NY this is pretty much the best...

If you're going to NY this is pretty much the best roof you can go to. Forget going up the Empire State - you'll get much better view here and you have the added bonus of being able to see the Empire State lit up at night. You can also see Central Park easily, and the Statue of Liberty in the far distance.

Be warned - the queues are long and it gets very busy at night. If you go at sunset it'll be pretty packed, but it's definitely worth it for the view.