N.Y. Railroad Law § 71-a

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