I recall the Atlas of the DC Universe
putting Gotham in New Jersey, but in the Young Justice
universe (Earth-16), it's in Connecticut. The Gotham City of the '66 Batman
sitcom was in Gotham State, and it was a blatant pastiche of NYC, with gag place names (Avenue of the Armenias), surrogates for NYC landmarks, and a mayor and governor named for those of New York City and State at the time (Mayor Linseed = Lindsay, Governor Stonefellow = Rockefeller), and its exteriors were routinely represented by stock footage of Manhattan.