The JSP file must be stored under
1- Store those files under the same folder as the JSP.
2- Refer them as /wps/wcm/<file_name>
For example, if you have an image called dot.gif, your code within the jsp should look like:
In order to check if the files are in the correct place, you should be able to access the follow URL:
PS: You must copy your jsp to PortalServer/installedApps/WCM_Local_xxx.ear/xxx.war/jsp if your JSP component will be rendered in a Local Web Content Viewer portlet.