This rooftop brewery (yep, rooftop brewery!) is hidden above Eataly on 5th Ave. Find the secret elevator behind the pots and pans section and take it to the 14th floor.
The bar/brewery is spacious and has a great view, plus it is the only cask ale brewery in the US (meaning beer is brewed in small batches, aka casks, and served at room temp). The beer is great and I'd highly recommend it for a night out in the city.
If you want a remarkable view of the top of the Empire State Building, head to Birreria, a rooftop brew pub above the famous Eataly marketplace in the Flatiron District. While snacking on a wide array of salumi and cheese and sipping a cold, frothy beer or a tall glass of wine, you can gaze at the top of the Empire State building as it reaches high into the clouds above.