UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   ----------

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

        Date of report (Date of earliest event reported) - April 27, 2004

                      The First of Long Island Corporation
               (Exact Name of Registrant as Specified in Charter)

New York                               0-12220               11-2672906
(State or Other Jurisdiction           (Commission           (IRS Employer
of Incorporation)                      File Number)          Identification No.)

10 Glen Head Road, Glen Head, New York                       11545
(Address of Principal Executive Offices)                     (Zip Code)

       Registrant's telephone number, including area code - (516) 671-4900



ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

Exhibit 99.1 Press Release dated April 27, 2004 regarding the quarterly period
ended March 31, 2004.

Exhibit 99.2 Quarterly Report To Shareholders For The Quarter Ended March 31,
2004.

ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION

      On April 27, 2004, The First of Long Island Corporation issued a press
release disclosing material non-public information regarding the Corporation's
financial condition as of March 31, 2004 and results of operations for the three
month period then ended. The press release is furnished as Exhibit 99.1 to this
Form 8-K filing. On the same day, the Corporation also mailed a quarterly report
to shareholders disclosing substantially similar nonpublic information regarding
the Corporation's financial condition and results of operations. The quarterly
report to shareholders is furnished as Exhibit 99.2 to this Form 8-K filing.

                                   SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                      The First of Long Island Corporation
                                      ------------------------------------
                                      (Registrant)


Date: April 27, 2004                  By: /s/ Mark D. Curtis
                                      ----------------------
                                      Mark D. Curtis
                                      Senior Vice President & Treasurer
                                      (principal accounting & financial officer)


                                       1