It really varies across the US from agency to agency how call signs are done. The main LSPDFR game has call signs broken down into 3 parts. I am not 100% sure if I'm correct about this but the 3 parts are Beat Number - Unit Type - Unit Number.
Beat Number - The area of the city you are patrolling. For example: Vinewood might be Beat 6.
Unit Type - this is to designate what type of Unit you are. It is usually a letter spelled out phonetically. So another example could be a normal patrol unit might be P - Paul. Poor maybe you are a supervisor so S - Sam.
Unit Number - Your direct Unit number. This is unique to you.
Put them altogether and you would have 6-Paul-23.
Outside the city and as it is with most places I've personally worked, callsigns were usually based on the year you were hired. I worked for a township PD and I was the 4th person hired in 2014 so my callsign was 414. So really you can make just about any number your callsign. It's all about your preference!
Hope this helps? Or maybe I've confused you more haha.