I would first get the first day of the year and subtract one, like so:
DateTime lastDayOfPreviousYear = (new DateTime(year, 1, 1)).AddDays(-1);
Then, you can add the number of days to the lastDayOfPreviousYear and it
will give you the appropriate DateTime:
DateTime dateTime = lastDayOfPreviousYear.AddDays(days);
Of course, you can just get the first date of the year, and subtract one
from the number of days, like so:
DateTime firstDayOfYear = new DateTime(year, 1, 1);
DateTime dateTime = firstDayOfYear.AddDays(days - 1);