Functions/Convert-UncPathToLocalPath.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-UncPathToLocalPath -Path 'c:\temp\folder\file.txt' -MachineName 'Server08'
    # Result: '\\Server8\c$\temp\folder\file.txt'
.EXAMPLE
    @('C:\temp\', 'c:\temp\folder\file.txt', 'd:\item.pdf') | Convert-UncPathToLocalPath -MachineName 'Server08'
    # Result:
        #\\Server08\c$\temp\
        #\\Server08\c$\temp\folder\file.txt
        #\\Server08\d$\item.pdf
#>


function Convert-UncPathToLocalPath {

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

    begin{
        $Paths = @()
    }

    process {
        foreach($Item in $Path){
            if($Item -notmatch '\\\\'){ continue } 
            $Drive = [System.IO.Path]::GetPathRoot($Item)
            $Dumps = $Item.Substring($Drive.Length)
            $Drive = $Drive.Substring($Drive.LastIndexOf('\') + 1).Replace('$',':')
            $Paths += "{0}{1}" -f $Drive.ToUpper(), $Dumps
        }
    }

    end{
        $Paths
    }
}

Export-ModuleMember -Function Convert-UncPathToLocalPath