My employer hands out everyone's PTO on January first. There has never been an accrual system since I've been here. I just gave my two weeks notice and was told I am not entitled to the remainder of my PTO because she prorated it. I happen to know the payroll company told her that I am entitled to the remainder in full because it is given all at once in the beginning of the year. The manager told me she would not be giving me any of it... what can I do?

You contact your HR department. You aren't entitled to anything after your last day of work.

Paid time off is ALWAYS prorated if you leave before the year is complete.

Its march right now... so if your employment ends for any reasons at all... you won't get all your vacation for rest of the year, only the portion earned until your last day (using this as an example because its easy to explain, if you got 12 days vacation a year....and you quit at the end of march, you only earned 3 vacation days...not 12)... you also won't get your future paid holidays or your unused sick days you would have earned the rest of the year.

Its common to let you take them any point of the year...but that doesn't mean they don't accrue.

I've never heard of even one employer that doesn't accrue them. Otherwise you could take your years vacation at the beginning of January...QUIT then get paid for part of a year you never actually worked. But it doesn't work that way....if you use all of your vacation before it acrrues...then leave for any reason, you would owe them back out of your final check...the entire ammount used above what was accrued.