In my area, the schools read a 'fans code of conduct' statement before all varsity High School games expressing exactly what is expected and allowed of the fans. I can't recite it word for word but part of the code of conduct is that you definitely can not single out a player by using his or her name and be critical in a negative sense. This would include the players parents
I would definitely talk to game management if I thought a negative comment was directed at a player using the players name. The fans code of conduct basically says to cheer for your team or keep quiet. There are references to players, coaches and officials and how they must be treated. Also, the burden on enforcing this is on game management but that does not mean that we as officials can't help out when we hear something that they may not hear.
This does not mean I would have rabbit ears on minor things directed at me but I believe the players should be protected from insults from idiots.