N.Y. Exec. Law § 93-A
The secretary of state shall examine all reports required to be filed with the department of state pursuant to article seven-A of this chapter in order to determine the nature and extent of the in-kind support provided by any covered entity to one or more recipient entities, as such terms are defined in section one hundred seventy-two-e of this chapter, and the nature and extent of covered communications by any covered entity, as such terms are defined in section one hundred seventy-two-f of this chapter. Notwithstanding any inconsistent provision of law, whenever the secretary of state, in consultation with the department of taxation and finance or the department of law, determines that the nature and extent of a covered entity's in-kind support to other entities or the nature and extent of a covered entity's spending on covered communications is inconsistent with the charitable purposes of such covered entity, the secretary shall cause the reports required by article seven-A of this chapter filed by such entity to be published on the website of the department of state upon such finding. Provided, however, that such publishing shall not include the names and addresses of individual donors to covered entities nor shall such publishing include the covered entity's Internal Revenue Service Form 990 Schedule B. The secretary shall report to the governor, the temporary president of the senate and the speaker of the assembly, by December thirty-first, two thousand twenty-two, and annually thereafter, on topics including but not limited to: the nature and extent of in-kind support provided by covered entities to recipient entities, as such terms are defined in section one hundred seventy-two-e of this chapter and the nature and extent of expenditures for covered communications. The secretary may request the assistance of the department of taxation and finance or the department of law in order to complete this report. Provided however that such report shall not include the names and addresses of individual donors to covered entities nor shall such report include the covered entity's Internal Revenue Service Form 990 Schedule B.
N.Y. Exec. Law § 93-A