If you go the the NYTimes site, you can see their reviews of NYC restaurants. You can get the list by the number of stars that the reviewer has given them.
For a start, here are the 4 star restaurants (Extraordinary).
Daniel
French | Very Expensive
Classy yet warm, refined yet earthy, Daniel is a knockout French restaurant with the soul of a small cafe.
60 E. 65th St.
Upper E. Side
(212) 288-0033
Jean Georges
French | Very Expensive
When Jean-Georges Vongerichten opened his small upscale restaurant, he put the emphasis on the food rather than the setting.
Trump International Tower, 1 Center
Upper W. Side
(212) 299-3900
Le Bernardin
French | Very Expensive
This is impeccably and subtly prepared food of the very highest order.
155 W. 51st St.
Midtown West
(212) 489-1515
Masa
Japanese| Sushi | Very Expensive
With the superior seafood it serves you, Masa engineers discrete moments of pure elation that few if any other restaurants can match.
The Time Warner Center, Columbus Circle
Upper W. Side
(212) 823-9800
Per Se
New American | Very Expensive
Thomas Keller's Per Se shoots straight for the stars. And it soars high — and often — enough to grab four of them.
10 Columbus Circle
Upper W. Side
(212) 823-9335
If she likes theater, you might try that. Terry Teachout publishes a list of his recommendations on his blog every Thursday. (See link below.)