The error message is pretty explicit:
you don't have permission acess upload.php server
The most likely reason is that you aren't the right user: You are trying to access a specific users Desktop, and unless you have elevated permissions or you are that user the system is going to stop you. And since this seems to be web based code, the chances are that it is running under IIS rather than as your user identity.
Instead of trying to save it to a specific user, either have a folder created on the server that everyone can access (dangerous), or use Server.MapPath to access a folder under your website root directory to hold the file(s).