Split Rock Falls in Elizabethtown, New York is a stunning waterfall destination that's easily accessible right off the road with a small parking area. Visitors can enjoy multiple viewing points of the falls, though getting down to the base requires a moderately challenging descent using installed ropes for assistance. The crystal-clear pool at the bottom offers a refreshing swimming spot during warm months, while the surrounding area features scenic hiking opportunities and natural beauty, though visitors should be mindful to park in designated areas to avoid tickets.