Macworld summarizes findings first reported by Engadget. Apparently a bug in the iPhone clock app prevents non-recurring alarms from properly triggering on New Years day.
The work around for now is to set up the alarm as a recurring event. 9to5Mac claims that the problem corrects itself after January 3rd. In the meanwhile, be aware if you use your iPhone as your alarm clock.I was able to confirm this after a couple of false starts. For the bug to show itself, your iOS device must actually tick over from 11:59 p.m. on December 31, 2010 to 12:00 a.m. on January 1, 2011.
Article Link: iPhone Clock Bug Prevents Alarm Triggers after New Year's
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