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Also:

http://www.supermanhomepage.com/comics/comics.php?topic=comics-racfaq#location

According to that, Metropolis is in Delaware and Gotham is in New Jersey. But that's only semi-official.
That list is from Mayfair Games for their RPG - DC has since disavowed this list - in the current DCU, Metropolis in in New York State. Gotham varies but is somewhere fairly close, as is NYC. Just for giggles I checked those distances at http://dailyplanet.iwarp.com/map.html against my atlas - 900 miles (approx) from Chicago and 220 (approx) from NYC is Boston. (or it could be about 50 miles due east of D.C.)

LnC varies from the DCU in the orientation of the island (or possibly peninsula)of New Troy - in the DCU, New Troy's long axis is oriented East and West - on the LnC maps, New Troy is oriented North and South.


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