If you want all disabled users, regardless of the presence of an assigned manager, then try this code:
$Users = Get-ADUser -filter "enabled -eq 'false'" -Properties Manager |
ForEach-Object{
if ($manager){
Select-Object Name,samAccountName, @{n="ManagerName";e={(get-aduser $_.manager).samaccountname}}
else{
[PSCustomObject]@{
Name = $_.Name
samAccountName = $_.samAccountName
ManagerName = "No manager assigned to this user"
}
}
}