Don’t tend to make them on New Years’, but I think they’re a great idea for those who do. Never a bad idea setting a date after which you’ll do x or y, or refrain from it.
(I’m more likely to make a ‘resolution’ a month or so before New Year and just not tell anyone. That way, if it carried on, I feel no pressure as it’s already a month old, and no pressure if it doesn’t last…)