Allies of former Gov. Andrew M. Cuomo have quietly taken steps to form a new super PAC intended to boost his candidacy for mayor of New York City should he enter the race, according to email correspondence and two people familiar with the planning.

The planning for a super PAC is being guided by one of Mr. Cuomo’s most loyal advisers, Steven M. Cohen. His involvement and the advanced nature of the group’s discussions offer perhaps the strongest indication yet that the former Democratic governor, who is officially undecided on a campaign, is laying the groundwork for a potential last-minute entrance.

The email messages, obtained by The New York Times, included a detailed discussion of what to name the super PAC. The options included “Fix NYC,” “Bring Back NYC,” “Reform Our City” and other variations on themes that Mr. Cuomo has discussed in recent public appearances and opinion articles.

The emails, which have not been previously reported, showed that former aides to President Trump, including the financier Anthony Scaramucci, were involved in planning discussions as of mid-January. So were members of a consulting and lobbying firm where another Cuomo ally, Charlie King, is a partner, though the firm appears to no longer be active in the discussions.

A super PAC could be enormously helpful to Mr. Cuomo, especially in an abbreviated sprint to the Democratic primary in June. Unlike candidates’ campaigns, super PACs are allowed to raise and spend unlimited sums of money from wealthy donors, so long as they do not coordinate with the declared candidates. They played a pivotal role in the 2021 race that made Eric Adams mayor.

Rich Azzopardi, a spokesman for Mr. Cuomo, declined to comment for this article. He has repeatedly said in recent weeks that Mr. Cuomo, who resigned as governor in a sexual harassment scandal in 2021, has yet to make a final decision about entering the race, which would pit him against Mr. Adams and a half-dozen other Democrats.