Where/what jurisdiction does a police report for a cyber crime get filed?

The location of the customer's business where the email address was hacked?
The location of the 'potential' suspect (if one can be identified)?
The location of the bank that received the fraudulent wire transfer?
The location of the main office of our bank?

FIN-2016-A003 is focused only on e-mail fraud, but it's guidance is equally applicable.

For the reasons that would make your question difficult to answer as posed, this is a federal, not a state issue. Generally, jurisdiction lies with the FBI or the Secret Service. My suggestion is file with IC3 then call the FBI, then, consider a SAR filing.