Had to change the policy at the office due to employees not logging vacation and the liability amount on the BS.
Now those employees in states without vacation carry over laws have to use it or loss it. Only 5 states allow for carry over and it is up to 150% of total.

We had employees with up to 1000 hours of vacation and I had to do the work to prove employees were not logging vacation. Found many indicators saying employees were out of office and not logging vacation, and decided to change the policy and not go after those that cheated the system.

Where I work directors and higher don't earn PTO (unlimited, but most average 3 to 4 weeks out of office) and staff get 3 or 4 weeks based on level (not including the 2 weeks sick time).