I've been to Sparks and Smith & Wollensky way more often because those are near where I work. Sparks did seem to be going downhill last couple times I went. But I haven't been there in about three years.
Across the Williamsburg Bridge in Brooklyn is the Peter Luger Steakhouse which is also highly recommended and a bucket list destination for any steak lover.
There are others. I'm not sure if it's still there but the Palm II on 2nd Ave was also pretty good and walking distance from my office.
But it was worth it.