From Silicon Valley to the Wine Country, top administrators, police officers, firefighters, government lawyers, engineers, clerks, nurses and others received more than $50,000 each, combining last year for more than $30 million, most of it for unused sick days. That is enough money to add about 190 police officers to Bay Area streets for a year or about 375 teachers to local classrooms.
and the article goes on to note
And therein lies the great benefit to employees of saving time off: Governments pick up the tab based on a retiree's final rate of pay, not what he was paid when the time was accrued.
The News-Times has also assembled an interesting database here. This would appear to be one spot where change should be easier--an ability to "rollover" a week or maybe two for one year is standard practice in most workplaces.