first off - you can get into trouble anywhere and at anytime... I'll give you an example:
- at around 3 am I left my East Village apt (in NYC) to go and get some bottled water from the corner store (a great deal of NYC is open 24 hours) and there's a huge guy on the door who asks me if I want anything (ie. drugs) so I get rapping to him because of my accent he asks if I know any British girls in town etc etc. No trouble, buy my groceries, walk back home. I have a new friend.
- later that week in the middle of the afternoon on the way back from the supermarket in the pissing rain a bunch of other drug dealers under an awning call out to me; I look back at them. They ask if I want anything so I say "no thanks, I know Sharif" (he's the dealer I met on the door above) like an idiot. This happened when I didn't know any better during my first contract in NYC. So two of them peel off and try to sell me stuff, unsuccessfully, before deciding to make up some story about me owing Sharif money and try to put their hands on me and pin me to a car when a third dealer comes in to help me out, but who then wants to sell me stuff... all the time I'm carrying my shopping and refuse to give it up. LOL I slip them all in the end and dodge into a video store - still with all my shopping bags to utter the immortal line "is there a back exit in here?" to the shop assistant.
Manhattan has some deprived neighbourhoods, but unless you're getting lost it's unlikely you'll end up in one of these if you're staying in the tourist 'zones' and mainstream areas of the 12 x 4 mile island. It's basic common sense really.
I wouldn't worry or comment on safety, but then I don't go around looking like a tourist with a map in my hand and gazing up at tall buildings - but then again I've got friends in the South Bronx and dress like shit. That said, I still wouldn't worry about safety - you speak the language and it's not like you're hopping off to Mexico City or Rio De J and haven't a clue and could end up in some serious trouble without even knowing about it. Just don't do anything obviously stupid, that begs for you to provide some hustler or junkie with a reason to rob you.
as far as the rest goes, Vegas (at least to me) isn't my idea of a holiday but that's only personal taste. It's just one gigantic wall-to-wall slot machine (even at the friggin airport) although it does have a great selection of shows, shopping, and places to eat - but then so does NYC only not as compressed as the Las Vegas Strip. If you go to Vegas you're going to have to budget to lose in the casinos - unless like me you don't play against the house edge (ie. you're not a mug punter) which might balance out against getting a partly reduced hotel room... depending on how you go about booking your trip. NYC isn't cheap, but I think it's worth it and you'll have an incredible amount to do - like visit the Intrepid WWII aircraft carrier (& get on board a nuclear sub) and visit the Statue of Liberty, Ellis Island, The United Nations, Central Park, take the Staten Island Ferry (like in all those films) Wall Street, and see so many other areas like Little Italy, Chinatown, The Village, with all the shopping (don't miss Canal Jean Company if you want to pick up some genuine American clothing at bargain basement prices) etc etc, it really is senseless me trying to list things because really it's endless. 13,000 restaurants in NYC, plus all the street food, easy to get around on foot, in taxi, or on the subway (which is perfectly safe).
NYC is a fantastic place to visit with just about something for everyone to enjoy.
Vegas is basically the Strip (which is around 4 miles long) and whilst it's something you might do because it's there - just like Everest, it's nothing much more than a gambling joint; admittedly with high-roller shopping and golf courses and racing etc tacked on.
if you're not sure what to do then I'd recommend getting a hold of some guidebooks from your local library and checking things out first. You should find a lot more to base your decisions on in them than asking any of us on here - based upon what you and your Mrs would like to do.
that's my suggestion - but of course it's your decision.
FYI if you do end up gambling you might want to check this out first, you'll go broke less slowly if you do, and it's a fun test of your gambling metal/smarts:-
<a class="postlink" href="http://www.okcupid.com/tests/the-professional-gambler-aptitude-test" onclick="window.open(this.href);return false;">http://www.okcupid.com/tests/the-profes ... itude-test</a>