Your travel tips for New York on New Year's Eve

I will be visiting NYC with my mom sometime between 12/26/2006 and 01/04/2007
I have only been in NY once before and only on my way through for like half a day, so that doesn't really count.
I am looking for your tips what to see, what to do, what not to do, et cetera.
Also I have not found a suitable hotel yet. It should not be too expensive and not too far off from Manhattan as well.
Maybe some of you have stayed in NYC and can recommend some hotels, please.

I think the best part of our trip will be all the attractions on New Year's Eve. As we are not quite the party people, we would prefer a nice dinner with a great view of the fireworks and the city skyline.

Any tips, recommendations and experiences, especially on the topic of New Year's Eve would help us alot.
Thanks in advance!

boxleitnerb
 
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