Functions/Convert-LocalPathToUncPath.ps1

<#
.SYNOPSIS
    Converts a path from a local path to a unc path. Example it converts 'c:\folder' to '\\MachineName\c$\folder'.
.DESCRIPTION
    Converts a path from a local path to a unc path. Example it converts 'c:\folder' to '\\MachineName\c$\folder'.
.EXAMPLE
    Convert-LocalPathToUncPath -Path 'c:\temp\folder\file.txt' -MachineName 'Server08'
    # Result: '\\Server8\c$\temp\folder\file.txt'
.EXAMPLE
    @('C:\temp\', 'c:\temp\folder\file.txt', 'd:\item.pdf') | Convert-LocalPathToUncPath -MachineName 'Server08'
    # Result:
        #\\Server08\c$\temp\
        #\\Server08\c$\temp\folder\file.txt
        #\\Server08\d$\item.pdf
#>


function Convert-LocalPathToUncPath {

    Param (
        [Parameter(Mandatory=$true, 
                   ValueFromPipeline=$true, 
                   ValueFromPipelineByPropertyName=$true)]
        [string[]]
        $Path,
        
        [Parameter(Mandatory=$true)]
        [string]
        $MachineName
    )

    begin{
        $Paths = @()
    }

    process {
        foreach($Item in $Path){
            if($Item -match '\\\\'){ 
                $Paths += $Item
                continue } 
            $Qualifier = $Item | Split-Path -Qualifier
            $NewQualifier = '\\{0}\{1}' -f $MachineName, $Qualifier.Replace(':','$').ToLower()
            $NewPath = $Item.Replace($Qualifier, $NewQualifier)
            $Paths += $NewPath
        }
    }

    end{
        $Paths
    }
}

Export-ModuleMember -Function Convert-LocalPathToUncPath