I can roll over 2 weeks. It used to be no limit, but with a large company, that has to be carried as a liability on the balance sheet, so it went thru a few year ramp down where it was like 3X your yearly allotment, to 2X, to 2 weeks. We also accrue monthly, and if you're over 2X, you don't accrue more that month.
I guess I don't understand the PTO for salaried people, for us, sick/dr/not vacation is kind of on the honor system...like these Friday nights where I'm taking a couple hours off for little 00's Teeball games, I don't use anything, but since I work average of 9 hours a day anyway, my time sheet looks like 9, 9.5, 8.5, 9, 7.0 for the week (I only do a timesheet now because I'm direct charge/salary...I charge my hours to whatever I'm working on, when I was a manager, I didn't even do one other than vacation). Now, I think if I was barely hitting 40 every week and THEN taking a couple hours off on top of that, my boss might say something...and also, if my job was time sensitive, it might be a bigger deal, but we run 24 hours a day, so if I come in early or stay late, it's not such a big deal if I miss a few hours, *as long as I ensure coverage when I'm gone, but my co workers are good about that, since we're all in the same boat.