New York Railroad Law
Sec. § 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.
Source
Last accessed
Dec. 13, 2016