UserProfile Management with PowerShell

Personally I would change to 90 days to have a better error on the side of caution. Here is a down and dirty script, 4 lines. Excludes, All Users, Default*, Admin* and Public. Deletes the User Folder if empty.  Use with much caution and test test test before deploying. 

Set-ExecutionPolicy Bypass -Force
$CleanUpFolder = "C:\Users"

Get-ChildItem -Directory $CleanUpFolder -Recurse -Force | Where {$_.LastWriteTime -lt (Get-Date).AddDays(-90) -and $_.Name -notlike "Default*" -and $_.Name -ne "Public" -and $_.Name -ne "All Users" -and $_.Name -notlike "Admin*"} | Remove-Item -Force -Recurse -ErrorAction SilentlyContinue
Get-ChildItem -Directory $CleanUpFolder -Recurse -Force | Sort-Object -Property FullName -Descending | Where { $_.GetFiles().Count -eq 0 -and $_.GetDirectories().Count -eq 0 } | Remove-Item -Force -ErrorAction SilentlyContinue

$ErrorActionPreference = "SilentlyContinue"
$Path = "C:\Users"
$UserFolders = Get-ChildItem -Path $Path -Directory
$currentDate = Get-Date
$ageLimit = 60

# Set the execution policy to bypass (use with caution in production)
Set-ExecutionPolicy Bypass -Force

# Loop through each user profile folder
ForEach ($UserFolder in $UserFolders) {

    $UserName = $UserFolder.Name

    # Only process profiles that have an NTUser.dat file
    $NTUserPath = "$Path\$UserName\NTUSER.DAT"
    If (Test-Path $NTUserPath) {
        $Dat = Get-Item $NTUserPath -Force
        $DatTime = $Dat.LastWriteTime

        # Reset NTUSER.DAT's LastWriteTime to match the folder's LastWriteTime
        If ($UserFolder.Name -ne "default") {
            $Dat.LastWriteTime = $UserFolder.LastWriteTime
        }
    }

    # Calculate profile age and delete if older than $ageLimit
    $profileAge = ($currentDate - $UserFolder.LastWriteTime).Days
    If ($profileAge -ge $ageLimit) {
        # Remove user profile and any content inside it (use with caution)
        Try {
            Remove-Item -Path $UserFolder.FullName -Recurse -Force
            Write-Host "Deleted profile: $UserName"
        } Catch {
            Write-Host "Error deleting profile: $UserName - $_"
        }
    }
}

# Optional: Clean up empty folders (if necessary)
$EmptyFolders = Get-ChildItem -Path $Path -Directory | Where-Object { $_.GetFileSystemInfos().Count -eq 0 }
ForEach ($EmptyFolder in $EmptyFolders) {
    Try {
        Remove-Item -Path $EmptyFolder.FullName -Force
        Write-Host "Deleted empty folder: $($EmptyFolder.Name)"
    } Catch {
        Write-Host "Error deleting empty folder: $($EmptyFolder.Name) - $_"
    }
}

Write-Host "Profile cleanup complete."

Your script is on the right track for deleting old user profiles, but there are a few improvements that can make it more efficient, avoid some pitfalls (such as leaving empty folders), and potentially clean up obsolete or unnecessary parts of the code. Here's an enhanced version of the script, with some optimizations and added checks:

Suggestions & Improvements:

1. Use -Directory when getting user profiles: You can directly filter for directories with -Directory in the Get-ChildItem cmdlet, reducing the need for additional checks.
2. Ensure NTUser.dat exists: You don't need to call Get-Item multiple times in a loop if you can check for existence first. I’ve added that check with Test-Path.
3. Handle empty profile folders: When a profile folder is removed, we should check if it’s empty before attempting to remove it. If it's empty, you can remove it with Remove-Item as well.
4. Use -Force for visibility of hidden files: This ensures hidden files like NTUser.dat are also handled properly.
5. Remove the report object: If you're not using $Report, it can be omitted.
6. Ensure execution policy is set before script runs: It’s more logical to set the execution policy at the start, so it’s enforced before running any other script actions.