"Do not wait until the conditions are perfect to begin. Beginning makes the conditions perfect." - Alan Cohen
We certainly don't need to wait for a new year to make a beginning, but New Year's does tend to be a time to do just that. The energy of a new year does bring a certain excitement and fresh perspective that we can all feel.
Beginning something new can happen at any time, not just at the start of the new year, and certainly not only when conditions are perfect. Any time we are brave enough to make a new beginning, and take a first step, the path and the way appear for us. Just beginning is all we need to do.