Not quite: 
A **year** is the time it takes the earth to complete one **orbit around the sun**.
A **day** on the other hand is determent by how fast the earth spins **around itself** which is independent form the motion around the sun.
Subsequently an hour is just one day divided into 24 parts.

I hope you can now see how it is possible for the time within a year to not match up with the whole number of days (and hours).
To account for that we insert a so called leap day (29th of February) into every 4th year.

Furthermore there is the slowing of earths rotation (caused by the moon) which is accounted for by leap seconds.
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