Convenient
This is not the glitzy 5 star experience BUT that's not what you are paying for. This is though a clean, comfortable hotel in a very convenient location. I agree with other reviewers that the bathrooms are small, but let's face it, you are not in there for long!
We ate at Niles restaurant twice for late evening supper at the end of busy days, whilst not greatly atmospheric the food was perfectly fine, the bar is obviously a very popular local haunt as it always appeared to be busy. There are a number of local inexpensive dining options. 
The surrounding area was not particularly attractive it was though very central. Being close to Penn station, the Subway and the 34th street shops, made this an easy and inexpensive Manhattan option.