Lacko is currently ranked 72nd in the world and has enjoyed recent victories over Lleyton Hewitt and Marcos Baghdatis.
Murray is expected to progress and meet his first real test in the third round where could meet 25th seed Stanislas Wawrinka of Switzerland.
In other first round matches, Rafael Nadal is due to play Teymuraz Gabashvili, while last year's runner-up and former world number one Roger Federer will meet Brian Dabul of Argentina.
Last year's champion, Juan Martin Del Potro will not be defending his title after failing to recover from a wrist injury that has seen him out of action since January this year.
US Open 2010 men's singles seedings:
1 R Nadal (Spn)
2 R Federer (Swi)
3 N Djokovic (Ser)
4 A Murray (GB)
5 R Soderling (Swe)
6 N Davydenko (Rus)
7 T Berdych (Cze)
8 F Verdasco (Spn)
9 A Roddick (US)
10 D Ferrer (Spn)
11 M Cilic (Cro)
12 M Youzhny (Rus)
13 J Melzer (Aus)
14 N Almagro (Spn)
15 I Ljubicic (Cro)
16 M Baghdatis (Cyp)
17 G Monfils (Fr)
18 J Isner (US)
19 M Fish (US)
20 S Querrey (US)
21 A Montanes (Spn)
22 J-C Ferrero (Spn)
23 F Lopez (Spn)
24 E Gulbis (Lat)
25 S Wawrinka (Swi)
26 T Bellucci (Brz)
27 F Gonzalez (Chl)
28 R Stepanek (Cze)
29 P Kohlschreiber (Ger)
30 J Monaco (Arg)
31 D Nalbandian (Arg)
32 L Hewitt (Aus)
