Falls in New York can refer to two of the most famous waterfalls in the United States: NIAGARA Falls and Seneca Falls. NIAGARA Falls is located on the NIAGARA River, which flows from Lake Erie to Lake Ontario. It is made up of three separate waterfalls, the American Falls, Bridal Veil Falls, and Horseshoe Falls. Seneca Falls is located on the Seneca River in Central New York. It is a single waterfall that is approximately 65 feet high.