[TREYisRAD]

Gotham is a nickname sometimes used for New York City, and while Batman's Gotham is based on NYC, it's not meant to actually be NYC as we know it.

Via Wikipedia http://en.wikipedia.org/wiki/Gotham_City

[bitwize]

I've heard it said that Metropolis is NYC during the day; Gotham City is NYC at night. (Alone. In Central Park.)