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Peter and his Aunt May are visiting this bank when Doctor Octopus happens to show up to rob it. He takes May hostage and climbs the side of the building, only to be stopped by Spider-Man.
The exteriors and interiors of the bank are the A.G. Bartlett Building, an oft used location at 650 S. Spring Street in Los Angeles, including Seven, Star Trek: Into Darkness, and the TV Series Alias. According to some clues on the exterior scenes, the Savings and Loan is located, in-universe, at the corner of Nassau and John Streets.
The upper floors of the building, where the fight between Spider-Man and Doc Ock take place, were realized as CGI visual effects.
(Spider-Man 2, 2004)