N.Y. Comp. Codes R. & Regs. tit. 4, § 28-2.1
(c) Employees who are on the payroll on the date on which sick leave credits are otherwise to be granted shall be entitled to eight days of sick leave credits for each 12 months of service up to a total of 200 days. Effective January 1, 2000, up to 200 days of such credits may be used to pay for health insurance in retirement in accordance with section 167(4) of the Civil Service Law. Such sick leave shall be credited as follows: