This question came up while I was investigating a server that randomly restarted last night. I was looking through the event logs to see if someone manually restarted the system, but nothing was identified.

I went to C:\Users and there wasn't a single profile that had a modify date in a couple of years. When went to User Profiles by way of the System Properties window, I found that a handful of accounts logged in as recently as today. Those same names match to C:\Users, but the modify dates do not match. Why is this?