Well this answer is easy and almost a no brainer, is there any other hotel other than The Plaza on Central Park South that should be considered. With its newly completely renovation, Central Park views, midtown location, Oak Bar (Trader Vics is long gone) and Plaza ambience The Plaza should be the only choice. But that may not be the case as New York is filled will luxury hotels with views and great locations and of course ... lots of money.
The 75 year old Carlyle Hotel nestled on the upper east side is among the most elegant hotels in the city. The Pierre on Central Park East is a personal favorite from my days of living in the city, but that may be because I knew a bartender there. The Mandarin Oriental that sits within the Time Warner Center with spectacular Central Park views is also a great choice. If you like boutique hotels, than the Lowel and its world reknown steak house, The Post House is for you. I have added a few pounds to my own waistline at that eatery. The Ritz Carlton on Central Park South and The Four Seasons round out some of the best hotels NYC has to offer.
Notice one thing about that list, all the hotels are surrounding Central Park. Central Park, New York Citys backyard playground. I have played softball there, rollerbladed and also found the least expensive big beers in the city at the boat house in the middle of the park. With all that New York has to offer, it is not where I prefer to stay when I go back to the Big Apple and those are not the very best hotels in NYC.
First, I want to talk money. If you are reading this list than lets assume you looking for another beautiful hotel to stay at. Let's note that when you get to NYC, hotel taxes are about 15%, which includes state and city sales taxes and the ever lovely Hotel Occupancy Tax. So a $100 room is really a $115 room. But on this list, there are no $115 rooms. Rates in all these hotels vary greatly but even in the off, off, off season do not expect to stay a night for less than $350 for the smallest, alley facing, next to the elevator room and move that up to $500 once you get in season ... and then add tax. But with these rates comes the locations, the views and the opulence that you expect for $500+ a night.
I am big on views along with all the other perks and amenities of the best hotels in NYC and for my money the very best hotel in NYC is The Ritz Carlton in Battery Park. With its open art deco style, great location for tourist and business and New York Harbor views, The Ritz Carlton can not be beat. Of course, all the amenities that you could ask are available for but take the elevator up to the 14th Floor lounge on a nice spring day, grab a cocktail and head out to the terrace and relax after touring around the city or working all day and that is what New York City is all about. Listed by Conde Nast as one of the 100 best places to stay, The Ritz Carlton Battery Park is the best hotel in NYC for my money.
http://www.ritzcarlton.com/en/Properties/BatteryPark/Default.htm