Case 1:
This pertains to a domain-joined account on a domain-joined computer. These legacy cmdlets (not PowerShell) have been in my quick-fixes tool box in the past:
 
– Run FIND /I "Cannot find"  %SYSTEMROOT%\Security\Logs\winlogon.log
– Run RSOP.msc to verify the result above
– Edit Gpttmpl.inf from this location:
C:\WINDOWS\SYSVOL\sysvol\hooli.com\Policies\{CCA9638D-415E-4C7E-86B6-F4EE3E195303}\Machine\Microsoft\Windows NT\SecEdit\Gpttmpl.inf
– Delete the SSID entry that was orphanated / mismapped
– Recompile RSOP from MMC (run as Admin)
– Delete entries from %SYSTEMROOT%\Security\Logs\winlogon.log that references the old accounts
Case 2:

Another possible cause of this error is when an old user name (with a unique SID) has been deleted while still being in-use by the system. A corrupted user profile would be another trigger. In any event, such account has been orphanated and require a rebuild. Here’s how to do that:

# Run these in PowerShell as Administrator (not as a regular user)

# Change these variables
$oldUserFolder='C:\Users\olduser'
$newUserFolder='C:\Users\newuser'

# Perform the copy
$fileNamesToSkip=@(
    'Ntuser.dat',
    'Ntuser.dat.log',
    'Ntuser.ini'
)
$oldUserFilesToCopy=Get-ChildItem $oldUserFolder -recurse -Force -EA Ignore| Where-Object{$_.Name -notin $fileNamesToSkip} 
$oldUserFilesToCopy|Copy-Item -Destination $newUserFolder -Recurse -Force -EA Ignore

# Reboot
Restart-computer
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