My current favorites are:
Mio Posto (only 8 tables . . . 6, 8 & 10 pm seatings)
Maestro's at the Van Dam (outdoor seating)
Capriccio Saratoga (casual, outdoor seating)
Have not been to Boca yet.
There is a long thread "Best Restaurants in Saratoga," etc. It and specific restaurants posts will come up if you search by "Saratoga."
We will shift our dining out to Albany, etc. from July 20th until September :)
My two favorites, in downtown Saratoga Springs, if I am not in any particular mood for specific food (steak, sushi, etc.) are Hattie's and One Caroline.
If you are looking for steak, Prime Saratoga is the way to go in my opinion. Italian can be hit or miss, but many like Chianti. I don't like it as much as most, but I do eat there. Another I would consider is Wheatfields. Unfortunately, many of my, and other people's, favorites have closed. However, there's still good places left and Hattie's and One Caroline are certainly two of the best in my opinion.
You can get a lot of help here, but you have to be more specific. During racing season, the two hardest restaurants to get into are probably the two Siro's: Siro's and Siro's Trattoria. The top two restaurants to listen to jazz while you eat are One Caroline and Mouzon House. The top two Italian restaurants are Chianti and Capriccio Saratoga. The top two steakhouses are both Prime Saratoga. The top restaurants for refined cuisine are Beekman Street Bistro and Maestro's. The top restaurants for tapas are Max London's and Boca Bistro. Best old Saratoga is Sperry's. The top two fried chicken/Southern--eat twice at Hattie's. Depends what you like. Lots of information on this board, kept up to date by some zealous posters.