No, they handle totally different things. Leap seconds handle the earth spinning at a varying speed. They would be a problem even if the sun didn't exist. Leap years handle the fact that earth spins don't evenly divide orbits around the sun. They would be a problem even if clocks didn't exist.

We can imagine a system where leap days are split into mean and variance: This would look like a council coming together every thousand years to decide if that year will have a leap day or not, but otherwise we follow the pattern.

We can also imagine a system where leap seconds are split into mean and variance: Many years from now when the Earth is notably slower, there's a guaranteed leap second every odd month, and sometimes there's an extra leap second in June.