Narrative:

First officer flying aircraft from left seat. Blue and white small aircraft appeared from behind left door post. Small aircraft was level with and approaching from helicopter 10 O'clock position. PF spotted small aircraft, alerted other pilot while making right evasive turn. Captain initiated immediate des, first officer continued to fly the aircraft. Small aircraft passed directly over helicopter with vertical sep of 150'. Helicopter crewmembers did not observe any attitude, heading or altitude change in the small aircraft. Flight continued to jfk west/O incident.

Google
 

Original NASA ASRS Text

Title: HELICOPTER ENCOUNTERED SMA ACFT IN SEE AND AVOID SITUATION. TOOK EVASIVE ACTION.

Narrative: F/O FLYING ACFT FROM LEFT SEAT. BLUE AND WHITE SMA APPEARED FROM BEHIND LEFT DOOR POST. SMA WAS LEVEL WITH AND APCHING FROM HELI 10 O'CLOCK POS. PF SPOTTED SMA, ALERTED OTHER PLT WHILE MAKING RIGHT EVASIVE TURN. CAPT INITIATED IMMEDIATE DES, F/O CONTINUED TO FLY THE ACFT. SMA PASSED DIRECTLY OVER HELI WITH VERT SEP OF 150'. HELI CREWMEMBERS DID NOT OBSERVE ANY ATTITUDE, HDG OR ALT CHANGE IN THE SMA. FLT CONTINUED TO JFK W/O INCIDENT.

Data retrieved from NASA's ASRS site as of August 2007 and automatically converted to unabbreviated mixed upper/lowercase text. This report is for informational purposes with no guarantee of accuracy. See NASA's ASRS site for official report.