There are a lot of very neat churches in the city as well - Most of my time has been spent in the lower Manhattan area (i.e. Wall Street district), which is neat to see the business hustle and bustle but is quite quiet in the evenings. If she finds her way down there, South Street Seaport is a neat area. Chinatown is incredible from what I've heard, though I've not been there. I personally don't recommend subways in the evening alone, I found it to be highly intimidating - though I rode them during the day. I tended to stick to the streets in the crowds or in the taxis in the evenings.