It’s about that time of year where employers are encouraged to do a year-end review of certain policies and procedures that may impact their future business. New York City’s Paid Sick Leave is one such localized law that requires a second look, especially how compensable sick leave is calculated. Underthis law, employee’s accrue one (1) hour of paid sick leave for every thirty (30) hours worked, up to a maximum of forty (40) hours per year. When the new calendar year starts, employers that do not front load forty (40) hours, must carry over up to forty (40) hours of the unused sick leave. All of this monitoring and tracking presents special challenges for employers, whom should ensure that managers know how to handle sick leave properly, lest the employer be exposed to the risks associated with non-compliance.