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This article answers two simple questions:
– how many SharePoint orphaned users do you have in your Microsoft 365 tenant?
– what is the likelihood of having User id Mismatch issue?
Unfortunately, Microsoft 365 does not provide a built-in report that can quickly answer this question across an entire tenant. As a result, administrators often need to estimate the scale of the problem before investing time in tenant-wide scanning and cleanup efforts.
This article provides a simple estimation method based on observations from several real-world Microsoft 365 tenants. The goal is not to produce an exact number, but rather to determine whether your organization is likely dealing with dozens, thousands, or millions of orphaned users.
In SharePoint, an orphaned user is a user record that still exists in a site’s User Information List even though the corresponding account no longer exists in Microsoft Entra ID. Orphaned users are not necessarily a problem by themselves. However, they can contribute to User ID Mismatch issues when a user account is recreated with a previously used User Principal Name (UPN) and SharePoint fails to provide access.
Please take a look at the more detailed “Orphaned Users in SharePoint and Their Connection to User ID Mismatch“
Based on observations from several production tenants, a simple estimation model is to assume that the number of orphan users grows roughly in proportion to tenant age and, a 10-year-old tenant is expected to have approximately the same number of orphan users as enabled Entra ID accounts
Estimated Orphan Users = Enabled Entra ID Users × Tenant Age ÷ 10
The actual number of orphaned identities depends on many factors (see below).
Orphaned users do not directly cause User ID Mismatch issues by themselves. However, User ID Mismatch typically occurs when an orphaned user exists in SharePoint and the same UPN is reused for a new account.
In general, the likelihood of User ID Mismatch issues increases as the number of orphaned users grows. Based on observations from several production tenants, a rough estimate is approximately one User ID Mismatch ticket per month for every 100 enabled user accounts in a 10-year-old tenant. Actual numbers may vary depending on employee turnover, SharePoint adoption, and UPN reuse practices.
Estimated User ID Mismatch Tickets per Month = Enabled Entra ID Users × Tenant Age ÷ 1000
E.g. for a 5 year old tenant with 10,000 users you can have as much as 50 issues related to the User Id Mismatch scenario every month. The actual number of User Id Mismatch related issues depends on many factors.
Note. It is important to understand, that typically a regular user do not have access to one site only. For an organization that uses Microsoft 365 SharePoint an average user can have access to dozens and hundreds sites. And a User Information List (UIL) – where SharePoint caches all user’s data and where the orphan users exist – exists at every site, so the number of orphan user records, and consequently potentially user id mismatch issues is much higher than just a number of orphan users.
I assume (again, based on real-world experience) the average number of sites every user access is ~100.
So this estimation assumes that we fix the User Id Mismatch issue for the affected site upon the ticket from user. So if a reactive clean-up of all affected sites for a specific user is implemented – it’d decrease the number of issues (see Preventing SharePoint User ID Mismatch).
The following factors generally increase the number of orphaned users in a tenant and consequently the risk of User ID Mismatch issues:
The following factors generally decrease the risk of User ID Mismatch issue and the number of orphaned users in a tenant:
The formulas presented in this article is intentionally simple and should be treated as a rough planning estimate, not a precise calculation.
Its purpose is to help administrators quickly assess the possible scale of orphaned users in their environment and determine whether a deeper investigation is justified. If the estimate suggests – it may be worth investing in tenant-wide analysis, cleanup, and User ID Mismatch prevention strategies.
To get exact number of orphan users – you can
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When a user leaves an organization, their account is usually deleted from Microsoft Entra ID. However, SharePoint often keeps a record of that user in its own databases. These records are commonly called orphaned users. Most of the time they do not cause any problems. But when the same user principal name (UPN) is later assigned to a new account, these orphaned records can cause the well-known User ID Mismatch issue. In this article, we’ll look at what orphaned users are, why they exist, how they are related to User ID Mismatch, and what SharePoint administrators can do about them.
An orphaned user in SharePoint is generally understood as a user whose record still exists in a SharePoint, even though the corresponding Microsoft Entra ID account no longer exists in directory.
Orphaned user records are not necessarily errors. SharePoint maintains its own databases at every site and caches user’s data so that it can preserve historical context, such as who created or modified a document. However, these records can become operationally significant when an organization creates a new Entra ID account using the same User Principal Name (or UPN), as a previously deleted account.
This can produce a SharePoint user ID mismatch:
This article explains:
SharePoint maintains information about users who have interacted with or received permissions to a site collection. This information is stored in the site collection’s User Information List, commonly referred to as the UIL (it’s a hidden list in every SharePoint site collection). When a person visits a site or is otherwise resolved as a user, SharePoint caches information about that identity in this list. Deleting the corresponding account from Microsoft 365 or Entra ID does not necessarily remove the entry from each SharePoint UIL.
The resulting record is commonly called an “Orphaned user” or “Stale user” or “Legacy user” or “Orphaned SharePoint identity”. “Orphaned user” is a useful administrative term, although Microsoft documentation more frequently uses terms such as legacy user account, outdated user account, or an old entry in the UIL.
The retained record provides continuity for user-related metadata. For example, after an employee leaves the organization, other users may still need to see that the former employee:
From this perspective, the orphaned record appears not harmless but useful. It helps SharePoint preserve the historical identity associated with existing content.
Should administrators treat every orphaned user as something that must immediately be deleted? I see Microsoft position is conflicting/controversial/ambiguous, as generally they say that legacy entry in the UIL is needed to preserve metadata but – at the same time – removal an orphan user from the UIL is OK, though primarily as a troubleshooting action for profile synchronization and mismatched-ID scenarios, rather than as routine indiscriminate cleanup (more: Is It Safe to Remove a User from a SharePoint UIL).
Consider a common employee lifecycle scenario.
john.smith@contoso.com.The new account looks similar to the old account: same display name, same email address, same UPN. However, it is not the same directory object. The recreated account receives a new internal identity value, even though its UPN matches the deleted account. Microsoft documents this as a primary cause of SharePoint and OneDrive user ID mismatch.
The same situation can also occur when the UPN is assigned to a rehired person.
From Entra ID’s perspective, the new account is a new security principal. From the affected SharePoint site’s perspective, however, the UPN may still be associated with the legacy UserInfo entry.
A user ID mismatch occurs when the identity presented by the current user does not match the identity stored in SharePoint with the same UPN.
Conceptually, SharePoint sees something like this:
| Attribute | Legacy account | New account |
|---|---|---|
| Display name | John Smith | John Smith |
| UPN | john.smith@contoso.com | john.smith@contoso.com |
| Entra ID object ID | Unique (Old value) | Unique (New value) |
Although the UPN is the same, the internal identity is different.
Microsoft describes the underlying cause as follows: the recreated account receives a new ID, but the affected SharePoint or OneDrive UIL still contains the old ID. When the user attempts to access the site using the new account, the new identity does not match the identity stored in the site. Access can therefore be denied.
Sometimes a user experiences issues with their personal OneDrive site (User Id Mismatch in OneDrive scenario).
Typical symptoms include:
At first glance, it may appear that SharePoint should automatically connect the new account to the old account because the UPN is identical. But that would create a security risk.
The same UPN does not mean that the new account represents the same person. Even if it is the same person, the individual may have returned in a different position, in another department, under different security requirements. So the new account should not automatically inherit the old account’s SharePoint permissions.
Therefore, SharePoint is correct not to treat the recreated account as the same security principal merely because the UPN matches. The more problematic behavior appears after an authorized site owner intentionally grants the new account access.
Suppose the new John Smith requests access to a site.
The site owner reviews the request and intentionally approves it. Alternatively, the site owner shares a site, library, folder, or document with the new account. From the site owner’s perspective, everything may appear correct:
However, the user may still be unable to access the resource because the site’s UIL contains the legacy identity associated with the same UPN.
SharePoint does not replace the old identity automatically when the new account is granted access. That is the practical limitation behind the user ID mismatch incidents.
Microsoft’s supported starting point is the Site User Mismatch diagnostic in the Microsoft 365 admin center. When a mismatch is found, the diagnostic can offer to remove the old identity from the affected site. After the old entry is removed, the new account must be assigned the appropriate permissions.
For a single user and site, this is usually manageable. At tenant scale, it becomes much more complicated.
A recreated user rarely interacted with only one SharePoint site. During the person’s previous employment, the account may have been present in:
Removing the legacy identity from one affected site fixes only that site. The same user may encounter another issue tomorrow, next week, or several months later when attempting to access a different site.
This creates a recurring support pattern:
The technical fix is site-specific, while the identity lifecycle problem is potentially tenant-wide.
The obvious question is: Which SharePoint sites still contain the old identity?
SharePoint Online does not provide a simple out-of-the-box report listing every site collection whose UIL contains a specific legacy user. An administrator can technically scan SharePoint sites and inspect their users. However, this can be inefficient in a large tenant. For example, imagine a tenant with:
A straightforward tenant scan may need to inspect all 50,000 sites to locate the relevant 100.
The administrator knows the identity being investigated but does not know which site collections contain that identity. SharePoint’s user information is distributed across site collections rather than exposed through a convenient centralized orphan-user inventory.
It is possible to use PowerShell, but even for one affected user, a tenant-wide brute-force scan may consume considerable time and service resources relative to the number of useful results. The other option is to use 3-rd party tools.
Can we be proactive here? Probably yes… There are three general opportunities.
This is a “reactive-proactive” approach… We get tickets (reactively) but fix not one, but all affected sites for a user (proactively)
This approach is minimally proactive, it treats the symptom rather than the tenant-wide identity residue.
The next shift-left opportunity occurs when an account is created. The idea is not to wait when user hits the issue. The organization could determine whether the UPN was previously used and then search for the corresponding legacy SharePoint identity, so the mismatch can be resolved before the user accesses SharePoint.
The challenge is the process must determine whether the UPN is genuinely new or reused. This approach can prevent tickets, but it requires reliable identity history.
Alternatively we can scan all new users to discover potential mismatched id, but this approach is much more expensive.
The earliest intervention point is employee offboarding.
Before deleting the Entra ID account, the organization still has a valid and identifiable user. It is easier to determine the SharePoint sites associated with a current identity than to reconstruct that information months or years later.
The offboarding process could be as follow:
Surely we know that most offboarded users will never return (deleted UPNs may never be reused) and removing every departing user from every site may be unnecessary, but it It addresses the problem at its earliest practical stage and ensures there is no future user ID mismatch incidents.
This is the most proactive approach, but it (as well as option 2) can also be an over-engineered solution if the actual mismatch rate is very low.
Again, as per Microsoft – an organization should not assume that universal deletion is automatically the best practice. Microsoft specifically describes UserInfo removal as a troubleshooting operation that should be performed for synchronization or mismatch scenarios when advised, rather than as a general cleanup requirement.
For established tenants, a single activity not always completely solves the problem. A practical program can be a combination of three separate workstreams.
This workstream addresses the historical backlog already present in the tenant.
Imagine, we implemented remediation Option 3 (Remove Legacy Site Entries During Offboarding). For brand-new tenants that would guarantee no user id mismatch issues. But for mature tenants we already have a lot of legacy users, so we’ll definitely have issues related to mismatched is.
To ensure we do not have user id mismatch tickets – we wood need
– stop bleeding (implement Option 3 Remove Legacy Site Entries During Offboarding)
– clean-up existing orphaned users
Existing orphan users cleanup can require substantial effort in an old or large tenant because orphaned identities may have accumulated for many years, so we could have millions of orphaned users record (which means millions of deleting operations) – see more in “Estimate number of Orphaned Users and User Id Mismatch tickets.”
This workstream focuses on newly created or recreated accounts. Its purpose is to prevent a new employee or returning employee from encountering mismatch errors after receiving a Microsoft 365 account and before SharePoint access.
It does not remove the entire orphan-user backlog, so we’d still have a bunch of orphan users, but it can prevent visible incidents for newly created accounts. Having “Stop tickets” process implemented we guarantee user’s satisfaction, but that’s (imho) the most expensive process.
This workstream is triggered when users are offboarded. Its purpose is to prevent orphaned users, which would guarantee no new legacy identity conflicts. This is a future-state prevention activity.
Implementing “Stop Bleeding” process must be combined with clean-up efforts to achieve “Sop tickets”.
Imho, this is the most logical way to remediate the issue. It might be complicated from the engineering efforts perspective, but would be the less resource-consuming approach after clean-up.
The appropriate combination of these workstreams depends partly on the age of the tenant.
A newly created tenant has little or no legacy identity history.
The primary focus should therefore be:
An old established tenant with many years of account turnover already contain many unresolved legacy (orphan) users entries. We are probably dealing with existing (ongoing) user ID mismatch cases.
The organization may need all three workstreams:
In a small tenant, brute-force scanning may be acceptable. An administrator may be able to:
A simple PowerShell script can be used (like this one from the “Orphan Users in Small Tenants” ). Depending on throttling, number of sites, the process might complete within a practical operational window.
In a large tenant, a simple brute-force approach is impractical. This is not only “this should be done” but “this should be done in a most effective way” otherwise it might take forever. The solution may require:
At this scale, orphan-user management becomes an engineering and data-indexing problem rather than a simple administrative script. A 3-rd party tools might be required, in combination with custom PowerShell-based solutions.
To address an Orphaned Users and User Id Mismatch issue in a medium-sized tenant it may require a combination of approaches methods based on tenant size, age processes maturity, admins qualification and so on.
Tenant size and age are not the only factors. Two organizations with the same number of users may experience very different levels of risk.
An organization with stable staffing and low turnover creates relatively few deleted identities. An organization that frequently hires contractors, seasonal workers, or temporary employees may create and delete a much larger number of accounts.
This deserves its own detailed discussion.
Microsoft documents removal from the UIL as a way to troubleshoot mismatched identity and profile synchronization scenarios. At the same time, Microsoft warns that the removal procedure should be used for those troubleshooting purposes rather than as an unrestricted general cleanup method.
For additional analysis, see: Is It Safe to Remove a User from a SharePoint UIL
So far, we discussed the problem from a SharePoint administrator’s point of view. In that world, the typical solution is to find the legacy user in SharePoint and remove the old user entry from the User Information List.
However, there is another approach. Identity and Access Management (IAM) team can reduce or eliminate many User ID Mismatch issues by ensuring that each person receives a unique UPN that is never reused.
For example, instead of recreating:
john.smith@contoso.com
for a rehired employee, the organization could assign a different UPN, such as:
john_smith@contoso.com
or follow another naming standard that guarantees uniqueness.
With this approach, the new account never collides with the legacy SharePoint user record. As a result, User ID Mismatch issues do not occur.
Of course, this approach comes with its own challenges. Organizations often prefer to reuse the original UPN because it is easier for users, administrators, and business processes. In addition, changing naming standards may affect other systems that depend on predictable user names.
For that reason, UPN management should be viewed as an identity governance decision rather than a SharePoint administration task. SharePoint administrators can fix User ID Mismatch issues when they occur, but Identity and Access Management teams can often prevent those issues from appearing in the first place by implementing policies around account lifecycle management and UPN reuse.
In short, there are two ways to address User ID Mismatch:
The first approach is owned by SharePoint administrators. The second approach is owned by Identity and Access Management teams. In many organizations, the best long-term solution is a combination of both approaches.
Anyway, the best possible resolution could be if Microsoft fix the product: at the moment when a new account is approved with access to the site (or site is shared by site owner with a user) – SharePoint can do clean-up internally – by replacing the old Id with the new Id.
“Orphan User” in SharePoint refers to a user account that no longer exists in Entra ID but is still present in the User Information List (UIL) on SharePoint sites.
Offboarded user accounts are usually deleted from the Entra ID directory sooner or later. However, SharePoint caches user information in its own databases. This information is stored in the so-called UIL (User Information List). Each site has its own User Information List.
Generally, orphan users are pretty harmless, as they are not users, but just ghost entities – records that reflects former accounts, i.e. these users cannot login, even when a new user is created with the same email – access is not possible. Moreover, legacy Microsoft documentation says such records are needed to preserve metadata – like who is the author of the document or documents editing history, etc.
So yes, orphan users are harmless until you hit a User ID Mismatch issue.
In a nutshell, a User ID Mismatch happens when an email address (UPN) is reused and a new user tries to access a SharePoint site where the old user previously had access.
SharePoint does not allow the new user to automatically inherit the same access that the old user had, and this is expected behavior. The issue is that SharePoint may fail to correctly grant access to the new user even after permissions have been assigned.
In such cases, you must first remove the old user ID from the site’s User Information List. This approach is recommended by Microsoft and considered as safe. And guess what? It turns out the old user is no longer needed in the UIL to preserve metadata 🙂
When a user hits a User ID Mismatch issue, it is often difficult to recognize that the problem is not simply missing permissions or a site owner not approving access, but an actual product limitation that prevents access to SharePoint. As a result, users become frustrated, support teams spend time troubleshooting the issue, and it may take a while before the root cause is identified and resolved.
So why not remediate the issue proactively? This way, there are no high-priority support tickets, no angry users, and no urgent troubleshooting when the problem eventually occurs.
The engineering problem behind all approaches to proactively resolving the User ID Mismatch issue is that there is no out-of-the-box (native) SharePoint report that provides a list of sites where a specific orphan user is present. You cannot simply press a button and get a complete list of orphan user/site pairs.
In general, you need to scan the entire tenant, site by site, including personal OneDrive sites, and retrieve all historical site users. Then you need to check whether each user stored in SharePoint still exists in Entra ID.
Multiply the number of sites by the number of users and see how long it might take. An average user typically has access to only ~1% of all sites in a tenant, so you can imagine how inefficient this approach can be.
However, for small tenants, we can still use this so-called brute-force approach. With this approach, we use PowerShell to do the job: identify all orphan users and, optionally, remove them.
Whether this is a viable solution depends on your specific situation: the size of your organization, employee turnover, the amount of data (number of sites), and the age of the tenant.
I may provide some kind of calculator in the future to estimate how long the process might take based on tenant characteristics. But the general idea is simple: in some cases, a brute-force approach is perfectly acceptable because it:
a) is very simple and does not require advanced PowerShell skills, and
b) can be completed in a reasonable amount of time (minutes or hours)
The scripts are here: https://github.com/VladilenK/m365-User-Id-Mismatch
References:
Microsoft enforces Content Security Policy (CSP) in SharePoint Online.
What does that mean to SharePoint Admins? Should we be concerned? What do we need to undertake? Before? After?
Generally, in web development – the policy (Content Security Policy – CSP) is needed to minimize the risk of security threats by controlling which resources, in particular JavaScript resources, a page/site is allowed to load.
In SharePoint web development is done via SPFx, so the CSP policy affect SPFx solutions. In a nutshell, from now on, for the SPFx solutions to work properly, admins should whitelist external domains. Admins can maintain allowed domains list via GUI in SharePoint admin center or via PowerShell:
# List current sources
Get-SPOContentSecurityPolicy
# Remove a source
Remove-SPOContentSecurityPolicy -Source "https://cdn.host.com/source/"
# Add a source
Add-SPOContentSecurityPolicy -Source "https://cdn.host.com/source/"
The CSP policy was enforced on March 1, 2026, but as per Microsoft, if clients need more time to review and update existing SPFx solutions, we can delay the enforcement by 90 days, until June 1, 2026, via
Set-SPOTenant -DelayContentSecurityPolicyEnforcement $true
# IMPORTANT: List the applied setting again as mandatory step to correctly persist the setting (will be fixed)
(Get-SPOTenant).DelayContentSecurityPolicyEnforcement
Admins can view the Content Security Policy Violations via Purview.
So there are cmdlets:
And for the Set-SPOTenant cmdlet there are options related to CSP:
So the question I ask for myself is what exactly each command does and how are the options correlated to each other and affect SPFx solutions.
It seems like using Set-SPOTenant with a ContentSecurityPolicyEnforcement parameter change nothing. I.e. “Set-SPOTenant -ContentSecurityPolicyEnforcement:$false” does not disable policy and vise versa
“Set-SPOTenant -ContentSecurityPolicyEnforcement:$true” does not enforce the CSP policy.
My guess it’s because this article is written in April 2026. Microsoft started Content Security Policy (CSP) enforcement since March 1, 2026. So probably before March 1, 2026 we could use ContentSecurityPolicyEnforcement to enable the policy, but since March 2026 the policy is enforced anyway and parameter ContentSecurityPolicyEnforcement is not needed (and probably will go away in the next versions of the Microsoft.Online.SharePoint.PowerShell Module).
DelayContentSecurityPolicyEnforcement parameter effectively switches the policy on and off. It takes a few minutes for Microsoft to propagate the change across so you can start seeing the policy enforced or not. But this is true only during 90 days – in Mar, Apr and May 2026. Since June 1, 2026 the Content Security Policy (CSP) will be enforced in SharePoint Online.
How do I know if my site compliant with CSP or not before CSP enforcement?
There are some good findings for developers in the article Preparing for SharePoint Online CSP Enforcement by Nello D’Andrea, MVP. But I will share some more.
Use browser’s dev tools (F12). Select console and filter/search output with “policy”. You can find something like:

“Loading the image ‘<URL>’ violates the following Content Security Policy directive” or
“Loading the script … violates the following Content Security Policy directive” or
“Executing inline script violates the following Content Security Policy directive” or
If the message is just informational (in white) and there is also “The policy is report-only, so the violation has been logged but no further action has been taken.” that means the policy is not enforced yet… and the site functionality should not be affected.
Otherwise – when you see the same “… violates the following Content Security Policy directive” in red – this would be an error message and the policy prevents something on your site due to the CSP policy so functionality will be broken.
This article address “Orphaned Users” in SharePoint and applies mostly to medium and large tenants.
Orphaned users are user accounts that no longer exist in Entra ID (Azure AD) but still appear inside Microsoft 365 SharePoint or OneDrive sites, specifically in the User Information List (UIL). A SharePoint User Information List (UIL) is a hidden system list that exists in every SharePoint site collection and stores cached profile information about users who have interacted with that site. In short about orphaned users and UIL: The identity is gone, but its footprint remains.
Orphaned users should be eliminated not only because their presence in sites confuses active users, but mostly because they cause “User ID Mismatch” issues when UPNs are reused.
User ID Mismatch is a known problem in SharePoint. It happens usually when a user account is deleted from the directory, and then a new account is created with the same UPN (re-used user principal name). Symptoms are: a user is provided with the access to the site, but still cannot get access.
The reason behind it is that SharePoint caches users data in the UIL, including not only UPN, but also Entra Id user object Id. So when a re-used UPN tries to access the site – SharePoint does not allow access, because even if UPN is the same – Id is different – e.g. SharePoint treats user as a different one. So access needs to be re-provided. And this is where the actual issue happens. When a site owner shares the resource with a new user (or approves access request) – Microsoft does dot update the UIL with the new user ids. So for the user and for the site owner it looks like access was provided, but in fact it was not.
Microsoft provides a “fix”, but this solution is really weak as it allows only to remove one orphaned user from one site reactively. Here are some more details: “Fixing SharePoint User ID Mismatch Issue“.
Can we address the issue proactively, tenant-wide (all users, all sites, before the issue happens)? Probably – yes, but it takes a lot. Here are some more details: “Preventing SharePoint User ID Mismatch: a Tenant‑Wide Approach“. In a nutshell solution is at the moment of an employee offboarding – when a user account is deleted from directory (Entra Id) – we need to remove that user from all sites UIL they had access to. But how? And the other question: is it safe?
How do we remove deleted Entra is users from all SharePoint sites? This is a huge problem, as there is no native (out-of-the-box) Microsoft’s tools or reports to get all sites a specific user has access to. But here is where a 3-rd party tools might help. E.g. SysKit Point – with it’s “Orphaned Users” policy or ShareGate.
Is it safe to remove all orphaned users from all sites in SharePoint? Though Microsoft did not publicly say “yes” (at least I have not seen it), a high-skilled SharePoint support engineers says yes, generally it’s safe if you do it correctly. My research on the question says the same – yes, it is safe (“Is It Safe to Remove a User from a SharePoint UIL?“).
Can we just turn the SysKit’s “Orphaned Users” policy on? In small tenants – yes, in new tenants – yes. But your tenant is not new and not small – you probably already have tens or hundreds of thousands of orphaned users. Unfortunately, in SysKit there is no options to implement the policy in chunks – so we do orphaned users clean-up against test sites, then pilot, then step-by-step all other sites. Also the “orphaned users” report just fails due to enormous amount of data.
So the idea is to do an initial clean-up in the environment – gracefully remove all existing orphaned users before implementing “Orphaned Users” policy. This is exactly the topic of this KBA.
A controlled, script-based clean-up must be completed before the Orphaned Users policy can be safely enabled. PowerShell is identified as the primary tool for this effort.
Below is a draft (preliminary considerations) – to be tested/proved/updated.
The clean-up approach must:
Recommended initial strategy:
Execution Model
For each site processed:
Deleting orphans immediately avoids duplicate scanning and unnecessary re-validation.
Orphan Detection Approach
Preferred identifier: Entra ID Object ID. UPNs must not be used to determine orphan status due to reuse.
Options considered:
Recommended technique:
Note: UIL does not always store Entra Object ID directly; sometimes only login name (claim) is available.
Handling Large Sites
The clean-up cannot be completed with a single script run.
Expected characteristics:
Worker execution options:
With multiple workers, a global STOP flag should be supported.
Tracking and State Management
Tracking is mandatory to avoid reprocessing completed work.
Tracking by user-site pairs is not feasible due to scale.
Preferred approach: Tracking by site.
Minimum tracking fields per site:
Tracking Storage Options
Each worker:
Reused UPNs and User ID Mismatch
Because the tenant contains many reused UPNs:
Deleting users by site user ID or login name is safe because reused UPNs are not added to UIL until the previous orphan entry is removed.
An alternative approach is to skip reused UPNs entirely:
This tradeoff may be acceptable if performance gains are significant.
WIP…
:li:/t is a modern Microsoft 365 “link indirection” prefix used for List Item–based sharing links, where the link does not directly expose a file or site path, but instead points to an internal resource ID that SharePoint resolves at runtime.
with :li:/t links, the “managed path” (/teams/ vs /sites/) can be completely absent from the URL, even when the underlying site is clearly under /teams/....
Why Shared Links Don’t Show /sites or /teams — and How to Get the Real Site URL?
Covers why modern Microsoft 365 sharing links omit managed paths and how to use Microsoft Graph to identify the actual SharePoint site associated with a shared item.
$sharingUrl = "https://contoso.sharepoint.com/:u:/s/tst/subsite01/IQDT1WnS2vtERpmwXi1aOxruAViMmZ7-C5miAFamf6sQMnE?e=gtEfMD";
# string base64Value = System.Convert.ToBase64String(System.Text.Encoding.UTF8.GetBytes(sharingUrl));
$base64Value = [Convert]::ToBase64String([Text.Encoding]::UTF8.GetBytes($sharingUrl))
$base64Value
# string encodedUrl = "u!" + base64Value.TrimEnd('=').Replace('/','_').Replace('+','-');
$encodedUrl = "u!" + $base64Value.TrimEnd('=').Replace('/','_').Replace('+','-')
$encodedUrl
$apiUrl = "https://graph.microsoft.com/v1.0/shares/{shareId}/site"
$result = Invoke-RestMethod -Uri $apiUrl.Replace("{shareId}", $encodedUrl) -Headers $headers
$result | fl
Actually, this article is more about “Is it safe to remove all deleted user accounts from all SharePoint sites UIL?”, as managing user lifecycle changes in Microsoft 365 goes far beyond deciding whether it’s safe to remove a single user from an individual SharePoint UIL. In large Microsoft 365 tenants, deleted or inactive accounts – sometimes called orphaned identities – can create clutter and confusion in permissions and UI elements affecting governance clarity, audit readiness. This KBA explains the broader tenant‑scale implications of cleaning up deleted user accounts across all SharePoint sites.
My immediate motivation was researching the ‘User ID Mismatch’ issue in SharePoint and figuring out how to address it proactively across the tenant. Why a dedicated KBA? Because, In isolated cases, it’s generally considered safe to remove a single user from a single SharePoint UI location after their Entra ID account has been disabled or deleted. However, there is no official guidance recommending a tenant‑wide cleanup of all UI entries for disabled or deleted accounts. In fact, when asked why such cleanup might be needed, Copilot typically responds that performing it tenant‑wide is not considered safe.
One of the reasons Copilot says it is not safe is

“Avoid removing UIL entries if you need historical metadata
For example, if you rely on “Created by” or “Modified by” or Version history tracking
In my personal experience, removing a user from the UIL does not affect item edit history — the removed user still appears correctly. Moreover, when a new user with the same UPN/email but a different display name is added to a site and begins working on the same document, SharePoint handles this correctly. But let’s test it to confirm or refute this.
I have created 3 new accounts in tenant and provided them with an m365 license:

Then created a test site, and all three users one-by-one were working on the site, creating documents, lists, providing permissions
Ensure that “Created by” or “Modified by” and Version history are tracking users correctly:


Now let us delicense, disable and delete all three users – John A Doe, John B Doe and John C Doe.
These does not change anything, as users are still in the UIL. Now let me remove all three users from the site UIL. Sources say that “Microsoft has a series jobs to clean-up users after deletion” and “never re-create users within days after deletion, wait at least 30 days.”
So let me check what is happening with “Created by”, “Modified by” and “Version history” after we delete users from the UIL and re-create users with the same UPN and provide access to the site…
| Event | Consequenses |
|---|---|
| User deleted from Entra Id and from UIL | all looks good |
| After a few minutes | all looks good |
| After a few hours | all looks good |
| User John A Dow is recreated with the same UPN (less than 24 hours since deletion), provided with permissions to the site and started working on documents | all looks good |
| After a few minutes | all looks good |
| After a few hours | all looks good |
| User John B Dow is recreated with the same UPN (less than 7 days since deletion), provided with permissions to the site and started working on documents | all looks good |
| After a few minutes, and after a few hours | all looks good |
| User John C Dow is recreated with the same UPN (less than 30 days since deletion), provided with permissions to the site and started working on documents | TBP |
| After a few minutes, and after a few hours | TBP |
So far all looks good, i.e. I’m not seeing any issues.
Proof is below (in the form of screenshots):
Users deleted from Entra Id and from UIL, after a few minutes:


After ~1-2 hours, I created a user with the same UPN “John.A.Doe@vladev.xyz” but with different display name – “John A2 Doe”. A new user requested access to the site, got approval and was able to access the site with no issues, then created a new document. Here is how it looks like:

Then a new user – John A2 Doe – updated Doc2. Again, all looks good. An old John.A.Doe and a new John.A.Doe are reflected correctly. Here is the version history:

Let us wait for 24+ hours…
After 10 days I undeleted “John B Dow”. Checked their access to site – permissions are here. Why? It turns out I did not remove the user from the associated Microsoft 365 group. So when I restored (undeleted) account from Entra Id – the account regain groups membership. And after some time the user was able to access the site correctly. I did not expect that, and I’m not sure is it OK. I need to keep this in mind.
Now let me try to undelete “John A Dow” (remember I already created another account with the same UPN). User accounts that you can find under “Deleted Users” have a username like “457be210d0344040a530dc99cfaa2ba6John.A.Doe@contoso.com”.
Admin center did not let me undelete this account. The message I got was “There was a problem” and “Conflicts occurred trying to restore user. Please resolve conflicts.”. So that is OK as well.

In short, User Information List (aka UIL) is a hidden system list that exists in every SharePoint site collection and stores cached profile information about users who have interacted with that site.
The UIL is normally hidden, but you can access it adding the following to the site URL: “/_catalogs/users/simple.aspx”, “/_catalogs/users/detail.aspx” or “/_layouts/15/people.aspx?MembershipGroupId=0”, e.g.
https://<site-collection-url>/_catalogs/users/simple.aspx
https://<site-collection-url>/_catalogs/users/detail.aspx
https://<site-collection-url>/_layouts/15/people.aspx?MembershipGroupId=0
There is a known problem in Microsoft 365 SharePoint called “User ID Mismatch”. It happens if a user account is deleted from the Entra Id directory, and then a new account is created with the same UPN (e.g. rehired person or a person with a popular name like John Smith). Symptoms are: a user is provided with the access to the resource, but still cannot open it and gets “Access denied” error or “Sorry, something went wrong” and “There is a legacy user account in this site with same email. Please ask site owner or administrator to remove the legacy user account from this site”.
The reason behind it is that SharePoint stores users data in it’s own database (accessible via hidden system list called User Information List – UIL). Properties include display name, title, UPN, and (!) AD SID and Entra Id user object id. So when a re-used UPN tries to access the SharePoint site – Microsoft 365 compares Ids and declines access. So access needs to be re-provided. And this is where the actual issue appears.
If the site was accessed by the “old” user in the past, site UIL contains information about that “old” user. When the site owner shares the site with the “new” user – Microsoft does dot update the UIL with the new user ids. Microsoft 365 behave “normally”, no error messages are displayed. So for the user and for the site owner it looks like access was provided, but in fact it’s not.
Microsoft knows about the issue. But instead of fixing the root cause – Microsoft recommends removing the old user from the UIL. Obviously this fix is a) reactive, b) for one specific user and c) for one specific site. In my previous article – Fixing SharePoint User ID Mismatch Issue – I explained the issue in details, outlined 3 options to fix the issue, including PowerShell script.
Again, the issue is scoped with a specific site (site collection). The mentioned PowerShell-based solution and all Microsoft’s fixes are designed for one specific site, but in real life what is happening is the “old id user” had access to many sites, and “new id user” has access to many sites, so after a several “access denied” issues a user might be confused and ask SharePoint admins to fix the issue “everywhere”. We should not bother users with “please provide us list of site Url you are having issues with”… or saying to user “please create a new ticket when you hit the same issue again” also does not sound nice.
The issue is tricky to recognize. From the user perspective it looks like “normal” permissions issue – so it takes some time for user and site admin to realize that something is wrong and reach support. So can we do it proactively? I mean, can we prevent the issue to appear instead of fixing the issue after a user hit the issue?
Let us try to go deeper into the issue, as we would need to start from basics to find some more consistent solutions. Again, approaches could be
We know how to fix the issue for one user at one site (here). But the User ID Mismatch issue does not come for a one site and one user. Usually it impacts many sites.So how do we fix the User Id Mismatch Issue on all sites for a specific user?
At first, the solution looks simple: we need to check all sites old user had access to and remove UPN from UIL. Well… yes… But how do we get a list of sites the old user present in the UIL?
Spoiler alert: So far – I’m not seeing a good solution. But let us go through possible options.
This option is comprehensive, i.e. it should fix the issue for all sites, so in case of reused UPN we should not have issues for any tenant site for the same user. But this is a really “heavy” solution and can work well for small tenants only. I do not think this option is feasible for medium or large tenants.
There are 3-rd party tools (I’m not aware if there is a built-in m365 tool for that) you can use to get report on all SharePoint resources user have access in tenant. So you’d export the list, select unique sites Urls and scan these sites. Possible issues – usually we no not know how the 3-rd party tool builds this report (if the UPN or object Id is used), would it be “old” user access report or “new” user access report?
We can use MS Graph “membership” and “people” API to get list of sites around. We can get our user membership – m365 groups and related sites. People API would return users related to our client – a collection of person objects based on their relevance to the user, which is determined by the user’s communication and collaboration patterns, and business relationships. We can get these people OD sites, we can get their groups memberships and sites. We can do the same for people related to people. NB: I know, this option would give us sites related to a new user, not old user.
Add-on to Option 3: common sites.
With Option 3 we’d get group-based and OD sites. How about standalone sites? Also there might be public teams…
Usually in any tenant number of group-based sites (teams sites) are much bigger than non-group-based sites. So we can simply scan all standalone sites. But, again, in large tenants this might not be a feasible option. But we can get list of “open” standalone sites and public teams and Yammer communities (i.e. “common sites” usually accessed by everyone in tenant). Additionally, over the time we can get “most popular impacted sites” form the fixing history to update our list of common sites.
Reactively, we can use audit log to get AccessDenied sites for a new user
What I do not like here is getting audit log is a slow operation, and still re-active. I use it when I cannot reach impacted user and I need to know list of sites user already having issues with.
My personal experience.
Option 1. In my simple tests – it takes ~1 hour to scan ~500 sites (keep in mind, we need to scan all sites, including personals/OneDrive).
Options 2 and 3 helps, as allows to cover majority of impacted sites our re-used UPN user might have issues with. But we cannot guarantee we fixed all sites for the specific user.
The older your tenant is – the more reused UPNs you get. The bigger the tenant – the bigger the problem.
Obviously, for proactive solution, we need to start from Identity Management. Below are just thoughts so far…
No re-used UPNs.
Providing a unique UPN each time we create a user might help.
Know re-used UPN.
If we knew every reused UPN at the moment of account creation (an employee onboarding) – we could proactively apply Options 1,2,3 from our reactive approach.
Total clean-up
In theory – we could use our reactive Options 1, 2, 3 and 5 at the moment of the employee off-boarding to find all sites user had access to and just remove the terminated employee’s account from all sites UIL.
That would prevent user mismatch Id in the future. Removing a user from UIL should not impact edit history – i.e. user’s Name will still be populated correctly if you want to check versions history of documents created or updated by this user. Scanning all sites for every off-boarded employee could be an option for small tenants.
There are 3-rd party tools (e.g. SysKit Point).
SysKit’s Orphaned users governance policy currently is very simple, but new updates – i.e. Dec 16, 2025 – as advertised would allow to reove orphaned users automatically from sites. Once I got this update installed – I’ll test it and share here, as if all good – this might be the only real solution to a user id mismatch issue.
One of the approaches could be:
this approach allows us work proactively and prevent user id mismatch issue, it can be semi-automated as it still require some manual steps – e.g. get sites accessed by an orphan user report from SysKit
The other approach would be as follow:
this approach would eventually fully resolve the issue and can be fully automated
Currently, there is no out-of-the box or free, effective, tenant-wide, proactive solution that guarantees protection from user id mismatch issue. The bottleneck here is inability to quickly get list of sites a user had access to (we’d need 3-rd party tools for that).
Custom PowerShell scripts would work only in small environment, as the “total scan” approach would hardly be realistic in large environments.
There are though 3-rd party tools that build it’s own database with all the permissions of all users, which could be the foundation for the “Prevent user id Mismatch” functionality. Some tools even have the issue addressed (e.g. SysKit Point has an orphan users policy).
References
There is a known problem in SharePoint called “User ID Mismatch”. It happens if a user account is deleted from the Entra Id, and then a new account is created with the same UPN (User Principal Name) – e.g. rehired person or a person with common name like John Smith. In other words – re-used UPN in the directory causes SharePoint User ID Mismatch issue. Symptoms are: a user is provided with the access to the resource, but still cannot open it and gets “Access denied” error or “Sorry, something went wrong” and “There is a legacy user account in this site with same email. Please ask site owner or administrator to remove the legacy user account from this site”.
The reason behind it is that SharePoint caches users data in it’s own database, including not only UPN, but also local AD SID and Entra Id user id. So when a re-used UPN tries to access the site – SharePoint does not allow access, and this makes sense as we do not know if the user is the same person (rehired) or different (same name). Rehired person might be re-hired with a different role. Different person with the same name definitely should not get access to the site for automatically. So access needs to be re-provided. And this is where the actual issue appears.
There is a hidden system list at every SharePoint site called User Information List (UIL) where all users who visited the site or was explicitly provided with access are stored. Let say, the site was accessed by the “old” user in the past. So UIL contains information about that “old” user. Now the site owner shares the site with the “new” user (or this new user requests access to the site resource, then site owner approves request). Once a site owner shares the resource or approves new user’s request to the site – Microsoft does not update the UIL with the new user ids. So for the user and for the site owner it looks like access was provided, but in fact it’s not.
Update. It seems like Microsoft acknoledged the importance of the issue and frustration users are getting and updated experience. So now if it’s a user id mismatch issue and a user with a reused UPN is requesting access to a resource where an old id is saved – is says “Sorry, something went wrong” and “There is a legacy user account in this site with same email. Please ask site owner or administrator to remove the legacy user account from this site”
Microsoft knows about the issue. But instead of fixing it in the product itself (e.g. instead of removing the root cause of the issue) – Microsoft developed a separate “fix” (details are below). Actually what is needed to “fix” the issue is to remove the old user from the UIL. E.g. once the old user id is removed from the site – the site works for this user normally, e.g. once access provided (request approved) – user will actually have access to the site.
So there are 3 possible solutions:
So Microsoft knows about the User Id Mismatch issue and offers the following solutions:
When you run this, it asks for a site Url and UPN, then it says:
We found a SharePoint site user with a mismatched ID.
The user with the mismatched ID will need to first be removed and then the SharePoint site will need to be re-shared with them. If you would like, we can attempt to remove the user with the mismatched ID from the SharePoint site.
Once the user with the mismatched ID has been successfully removed, follow Share a Site to provide the user with the appropriate permissions within the site.
This action will remove the user from the site, including any permissions they have been previously granted.

This diag does the same:

Let us run it.
Success!
Now that the user with the mismatched ID has been removed, you may need to Share a Site with them; depending on the permissions set for your organization and for the specific site.

Actually Microsoft not only removes user from UIL, but adds a new one (without permissions).
This option is available for site owners or site collection admins, but only in cases there are not many site users. If you have thousands user in the site – it might be difficult to find a user in the UIL.
Site owner or admin – navigate to Site Settings -> Site Permissions -> Advanced Permissions -> Select any group, then update group id number in the browser address bar (Url) to “0”, so it’ll look like:
https://domain.sharepoint.com/teams/mySite/_layouts/15/people.aspx?MembershipGroupId=0
then find the user in the list and delete it (Actions -> Delete User from site collection).
Here is what Microsoft says: remove account from the UserInfo list
You can use PowerShell to detect if the issue with user’s permissions is actually user id mismatch issue and Fix the issue. Specifically I will use PnP.PowerShell module v 3.1. Here is what you’d do:
# this script
# 1) detects if there is a User id Mismatch Issue on the site
# 2) if yes - deletes User Id from the site and adds it again (with no permissions)
# NB! removing User from the UIL also removes all user's permissions, so user needs to request permissions again - but this time it should work
# NB! dew to nature of user id mismatch issue - these could be two different users - removing user's permissions is OK
# parameters
# specify User email and site url here:
$userEmail = "John.Smith.qerdgfq@$orgname.onmicrosoft.com"
$userEmail = "John.Smith@$orgname.onmicrosoft.com"
$siteUrl = "https://$orgname.sharepoint.com/teams/UserIDMismatchTest01"
$siteUrl = "https://$orgname.sharepoint.com/sites/UserIDMismatchTest02"
$siteUrl = "https://$orgname.sharepoint.com/teams/UserIDMismatchTest03"
# end of parameters section
#
# authenticate
$connectionAdmin.Url
# let's find a user in entra id:
# try to get user by email (in most cases email equals upn)
$adUser = Get-PnPAzureADUser -Connection $connectionAdmin -Identity $userEmail
if ($adUser) {
# Found user in entra id
} else {
# otherwise (in case upn -ne email) let us try to find user by email
$filter = "Mail eq '" + $userEmail + "'"
$adUser = Get-PnPAzureADUser -Connection $connectionAdmin -Filter $filter
}
if ($adUser) {
$upn = $adUser.UserPrincipalName
Write-Host "Found user in entra id: " $adUser.DisplayName
if ($adUser.AccountEnabled) {
} else {
Write-Host "Note that user's account entra id is disabled."
}
} else {
Write-Host "Could not find user in entra id." -ForegroundColor Yellow
Write-Host "Please double-check email specified: " $userEmail -ForegroundColor Yellow
exit 1
}
# now we need to pull user profile from UPSA
$userProps = $null
$userProps = Get-PnPUserProfileProperty -Connection $connectionAdmin -Account $upn
if ($userProps) {
Write-Host "Found user in SharePoint User Profiles Service: " $userProps["AccountName"]
} else {
Write-Host "Could not find user in SharePoint User Profiles Service." -ForegroundColor Yellow
exit 1
}
# let's connect to site
$connectionToSite = Connect-PnPOnline -ReturnConnection -ClientId $ClientId -Thumbprint $Thumbprint -Tenant $tenantId -Url $siteUrl
if ($?) {
} else {
Write-Host "Could not connect to site:" $siteUrl -ForegroundColor Yellow
exit 1
}
# let's get site
$site = Get-PnPSite -Connection $connectionToSite
if ($?) {
Write-Host "Connected to site:" $siteUrl
} else {
Write-Host "Could not connect to site:" $siteUrl -ForegroundColor Yellow
exit 1
}
# let's get site user
# Get-PnPUser -Connection $connectionToSite
$siteUser = $null
$siteUser = Get-PnPUser -Connection $connectionToSite -Identity ("i:0#.f|membership|$upn") -Includes AadObjectId
if ($siteUser) {
Write-Host "Found user in the site: " $siteUser.Title
} else {
Write-Host "Could not find user in the site: " $siteUser.Title
}
# now we detect if there is a user id mismatch issue
# normally user id and sid should be the same in all 3 user objects from entra id, upsa and site
$userIdMismatch = $false
# compare SID from site and UPSA
$upsaSID = ($UserProp["SID"].split("|") | Select-Object -Last 1).split("@") | Select-Object -First 1
if($upsaSID -eq $siteUser.UserId.NameId) {
} else {
Write-Host "SID mismatch found." -ForegroundColor Yellow
Write-Host "SID from User Profile:" $upsaSID
Write-Host "SID from Site User :" $siteUser.UserId.NameId
$userIdMismatch = $true
}
# compare User Id from site and UPSA
if ($UserProp["msOnline-ObjectId"] -eq $siteUser.AadObjectId.NameId) {
} else {
Write-Host "User directory object Id mismatch found." -ForegroundColor Yellow
Write-Host "User Id from User Profile:" $UserProp["msOnline-ObjectId"]
Write-Host "User Id from Site User :" $siteUser.AadObjectId.NameId
$userIdMismatch = $true
}
# compare User Id from site and directory
if ($adUser.Id -eq $siteUser.AadObjectId.NameId) {
} else {
Write-Host "User directory object Id mismatch found." -ForegroundColor Yellow
Write-Host "User Id from Directory:" $adUser.Id
Write-Host "User Id from Site User:" $siteUser.AadObjectId.NameId
$userIdMismatch = $true
}
if ($userIdMismatch) {
Write-Host "The User Id Mismatch Issue was found on the site for the user."
Write-Host "We'll remove User from the UIL which also removes all user's permissions."
Write-Host "User will need to request permissions again - but this time it should work."
} else {
Write-Host "We did not find User Id Mismatch Issue on the site." -ForegroundColor Green
Exit
}
# Next, we'll ask for confirmation then delete user id from site and add it back
$confirmation = Read-Host "Please confirm (y/n)"
if ($confirmation.ToLower() -eq "y") {
} else {
Write-Host "User deletion was not confirmed. The Issue is not fixed."
Read-Host "Press any key to exit"
Exit
}
# Fix the issue by removing the user and re-adding
# remove
Remove-PnPUser -Connection $connectionToSite -Identity ("i:0#.f|membership|$upn") -Force
if ($?) {
Write-Host "Successfully removed user from site."
} else {
Write-Host "Something went wrong... Could not remove user from site." -ForegroundColor Yellow
exit 1
}
# add
$web = Get-PnPWeb -Connection $connectionToSite
$web.EnsureUser("i:0#.f|membership|$upn")
# Validate
$newSiteUser = Get-PnPUser -Connection $connectionToSite -Identity ("i:0#.f|membership|$upn") -Includes AadObjectId
if ($newSiteUser) {
} else {
Write-Host "Something went wrong... Just added user was not found on the site..." -ForegroundColor Yellow
Exit 1
}
if ($newSiteUser.Id -ne $siteUser.Id) {
Write-Host "Added user to the site with no permissions."
} else {
Write-Host "Something went wrong... Just added user got the same site user Id..." -ForegroundColor Yellow
Exit 1
}
Write-Host "Finished."
Read-Host "Press any key to exit"
Exit
The “fix” provided by Microsoft and my PowerShell script above resolves the issue for one specific user at one specific site. But usually the issue is not isolated to one site… All sites accessed by “old” user are impacted. How can we fix all sites for the user?
Also, usually it’s not the only one reused Id in tenant. The older your tenant is the more reused Ids you have. How can we fix all sites for the all user with reused UPNs?
When the UPN is reused – we already know that the user sooner or later will be facing the SharePoint user id mismatch issue. From the user perspective the issue is not an easy to detect. It might take time for user to realize that something is wrong and submit ticket and get a solution. Is it possible to take care of the issue proactively, for all sites and all user?
Here is my article: Preventing SharePoint User ID Mismatch: a Tenant‑Wide Approach
My code samples at GitHub: Detect and Fix User Id Mismatch issue with PowerShell