[DllImport("kernel32.dll")]
private static extern bool LogonUser (string lpzUsername, string lpszDomain, string lpszPassword, int dwLogonType, int dwLogonProvider, ref IntPtr phToken);

public static string[] GetDirs(string path, string user, string domain, string pwd){
    IntPtr token = IntPtr.Zero;
    string[] dirs;

     bool logon_succeed = LogonUser(user, domain, pwd, 9, 3, ref token);
     if (logon_succeed) {
         using (var ctx = new WindowsIdentity(token).Impersonate()){
            dirs = Directory.GetDirectories(path);
             ctx.Undo();

 
         }
     }

    return dirs[];
}