The reserve started on Saturday and is expected to hold 3 million gallons of fuel for motorists and emergency personnel on Long Island, the governor's office said in a statement posted on its website.
The reserve "will prevent the days of long lines at gas stations if another storm hits," Cuomo said in the Saturday statement.
Sandy devastated New York and New Jersey in October 2012 and disrupted gasoline supplies, especially through loss of power to service stations and a gap in supplies to the stations, it said.