If you write this yourself these are some of the points to keep in mind
Proper authentication between the device and the Sync Server
A sync protocol between the device and the server. It will usually go in 3 phases, authentication, data exchange, status exchange (which operations worked and which failed)
Pick your payload format. I suggest SyncML based XML mixed with JSON based format to represent the actual data. So SyncML for the protocol, and JSON for the actual data being exchanged. Using JSON Array while manipulating the data is always preferred as it is easy to access data using JSON Array.
Keeping track of data changes on both client and server. You can maintain a changelog of ids that change and pick them up during a sync session. Also, clear the changelog as the objects are successfully synchronized. You can also use a boolean variable to confirm the synchronization status, i.e. last time of sync. It will be helpful for end users to identify the time when last sync is done.
Need to have a way to communicate from the server to the device to start a sync session as data changes on the server. You can use C2DM or write your own persistent tcp based communication. The tcp approach is a lot seamless
A way to replicate data changes across multiple devices
And last but not the least, a way to detect and handle conflicts
Hope this helps as a good starting point.