With rare exception (of which yours is not) items/amounts reported in box 14 of the W-2 are not included in box 1 of the W-2. They 'might" be included in box 16 - but that depends on the state. If not included in box 16, then there's no need for any special reporting of the box 14 amounts on your state return.
It should be obvious that Irene is more familiar with the NYS return than I am. So her guidance would be more applicable. I'm just providing information that may or may not apply, depending on the state.
