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davebarry109,

You are right that swapping preserves the sick day for future cash in upon retirement (providing that this benefit is not lost in the next 15 - 20 years), however, if the firefighter in question uses a sick day the City would pay time and one half for his replacement.

Also, if the firefighter needs to attend something and that's the reason for his absence, calling in "sick" could be false and set him up for possible departmental charges and/or dismissal.