I was reading an article about ELR online and it said that the show takes place in New York. But then I remember watching an episode ( I think it may have been one of the Italy episodes) and Ray says they live in New Jersey. I've also heard Frank say they live in Linbrook (sp?). Maybe I'm a little dense but I dont know where they city is.

I'm from Canada so I'm not 100% sure where it is but I think their from Linbrook in the show. I think its a suburban neighborhood of New York on Long Island. In the Italy episode what Ray said was that he wanted to go to New Jersey for a vacation instead of Italy.