New-Item -Path "C:Homes" -name $username -ItemType Directory

$Rights = [System.Security.AccessControl.FileSystemRights]"FullControl"

$Inheritance = [System.Security.AccessControl.InheritanceFlags]::"ContainerInherit", "ObjectInherit"

$Propagation = [System.Security.AccessControl.PropagationFlags]::None

$AC =[System.Security.AccessControl.AccessControlType]::Allow

$NewACL = New-Object System.Security.AccessControl.FileSystemAccessRule ($username, $Rights, $Inheritance, $Propagation, $AC)

$ACL = Get-Acl -Path "C:Homes$username"
$ACL.SetAccessRuleProtection($True, $False)

$ACL.SetAccessRule($NewACL)

$NewACL = New-Object System.Security.AccessControl.FileSystemAccessRule ("SYSTEM", $Rights, $Inheritance, $Propagation, $AC)
$ACL.SetAccessRule($NewACL)

$NewACL = New-Object System.Security.AccessControl.FileSystemAccessRule ("Administrators", $Rights, $Inheritance, $Propagation, $AC)
$ACL.SetAccessRule($NewACL)

Set-Acl -Path "C:Homes$username" -AclObject $ACL

Set-ADUser -Identity $username -Replace @{HomeDirectory=$homeDir}
Set-ADUser -Identity $username -Replace @{HomeDrive=$homeDrive}