What can I do if my tile is to high and the drain is set too low to set a toilet. My floors are concrete. Is there a riser or spacer that I can use?

There sure is! I am assuming your drain is PVC pipe. There are retro-fit toilet flanges that are designed to fit INTO the drain pipe (instead of the drain pipe fitting into the toilet flange).
It will go down into the drain pipe a couple inches... I am assuming your tile is about 3/8" above the edge of the drain pipe?

Get a measurement of your drain pipe - is it 3" or 4" schedule 40? Take this measurement to a local plumbing supply and tell them what your problem is, and they will fix you right up.

What can I do if my tile is to high and the drain is set too low to set a toilet. My floors are concrete. is there a riser or spacer that I can use?
You can also use longer closet bolts and double up on your wax seal