2006 New York Code - Reflective Whistle Signs.

 
    §  71-a.  Reflective  whistle  signs. 1. It shall be the duty of every
  class one railroad operating in the state  of  New  York  to  install  a
  retro-reflective whistle sign at the approach to each rail highway grade
  crossing.  Such  whistle  sign  shall be sheeted with a retro-reflective
  material as specified by the commissioner of transportation.
    2. Defacing, damaging or unauthorized removal of a reflective  whistle
  sign is prohibited and each separate violation of the provisions of this
  section  shall  be  punishable  by  a  fine of not less than one hundred
  dollars nor more than five hundred dollars.