It varies greatly. There’s also the “lump sum payout” people consider at some jobs.
Some places don’t cap how much sick leave you can carry over year to year, and then when you leave they pay it at a reduced rate. So especially coming up on retirement, some people dont take it to increase that payout. Others do the opposite and use all they can at the end because then it’s full pay.
Like most things in America it’s overly complicated and everyone’s job handles it differently