Gaga, 33, has now posted a snap of them embracing on Instagram and said they had “so much fun” in Miami for the Super Bowl.
She added: “Love to all my little monsters and fans, you’re the best!”
According to his LinkedIn page, Polansky is a Harvard University graduate and CEO of the San Francisco-based Parker Group, a role has has held for more than 10 years.
In the Instagram photo, Oscar-winner Gaga, whose real name is Stefani Germanotta, is seated on Polansky’s lap against an ocean backdrop.
Gaga split from fiance Christian Carino last year.
Following a steamy duet at the Oscars in February, she was linked to her A Star Is Born co-star Bradley Cooper, but both denied ever being romantically involved.
Lady Gaga makes it Instagram official with her new boyfriend