New South Police have concluded their investigation into the alleged racial abuse of Latrell Mitchell by a member of the public during last week's game between the South Sydney Rabbitohs and Penrith Panthers.

The star fullback was allegedly hit by racial abuse as he walked off the ground at halftime by a member of the public who is understood to have supported neither club.

The spectator was just 14 years of age, but the comment caused outcry from the rugby league world, with it not being the first time Mitchell had been subject to racial abuse.

The Sydney Morning Herald are reporting the investigation has included with the boy receiving a warning.

“Following inquiries by officers attached to Nepean Police Area Command, a 14-year-old boy has been spoken to and issued a warning under the Young Offenders Act,” NSW Police said in a statement to the publication.

It's understood conflicting versions of events emerged in the aftermath and during the investigation, despite numerous players who were around Mitchell at the time stating they heard the comment.

The NRL told the publication they are yet to conclude their own investigation into the incident.

“The NRL is aware the NSW Police Force has completed its investigation into an incident at Penrith involving Latrell Mitchell,” the statement read.

“The Integrity Unit has been liaising with police and will soon finalise its own investigation.”