HOW DO I FIND A LIST OF HOTEL IN NEW YORK CITY AND NEW JERSEY HAVING
NEW YEARS EVE PARTIES, I HAVE 50 PEOPLE COMMING TO NYC FOR NEW YEARS
EVE FROM ALL OVER THE US AND THEY WANT A EAT DRINK AND STAY THE NIGHT
PARTY.

You can get information from last year in the New York Times archive. 
It sounds, though, like there will be more options available this
year.
http://query.nytimes.com/search/query?aquery0=%22new+year%27s+eve%22&field0=body&bop=AND&aquery1=&field1=body&mon0=09&day0=16&year0=2002&daterange=period&mon1=12&day1=01&year1=2001&mon2=12&day2=31&year2=2001&section=all&sort=2&sources=all&submit.x=41&submit.y=12
(You need to be a registered NYT user to access the site. Registration
is free.)

Hello nivek3336-

As I'm sure you are quite aware the is no dearth of New Year's Eve
venues in this fine city of ours. We may be better able to help if you
can clear up a few things:

1) How much are you and your guests willing to spend?
2) Will you need a party venue where you will also stay? That is, do
you want to be able to head straight up to your rooms after the
merry-making, or will you accept a party venue that is not the hotel
where people are staying?
3) Do all 50 of you need to stay in the same hotel?
4) Must the venue be a hotel or is a restaurant, with convenient
access to your hotel, also acceptable?