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2016 New York Laws
RRD - Railroad
Article 3 - (Railroad) CONSTRUCTION, OPERATION AND MANAGEMENT
71-A - Reflective whistle signs.

NY RR L § 71-A (2016) What's This?
  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.

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