[MA] question about earned sick leave

I am an overtime exempt, salaried employee in Massachusetts. My job offer letter stipulates that I receive 120 hours of sick leave per year and work 40 hours per week. My direct supervisor who started with us three week ago has informed me that because I’m salaried, the Massachusetts earned sick leave law doesn’t apply to me, and that if I take sick time for medical appointments, he expects me to make up those hours.

Doesn’t this negate the point of sick time?

I was told this verbally in a meeting last week, not in writing, and I’m trying to figure out my rights about how to proceed.

I’m not a lawyer but skimming mass law seems to show that this is not permitted and if they enforced this, I would be entitled to pay owed to me, my employer could be fined, and I cannot be retaliated against?

The complicating factor is that I work for the state of Massachusetts but I am not part of union.

If my understanding of the law is right, my plan is to conduct all communication about sick time over email to keep a written record and alert the department head or even the state AG if he attempts to have me make up sick hours. I feel like supervisors have a duty to know the law and the best way to show the agency we work for that they don’t is to have them face a financial penalty.

I want to ask, who is correct about sick time? And is my intuition on steps to take it my rights are violated correct?