OK, got your meaning now.
You want to define users local on the new server, but you also
want to build the storage and its permissions as it was on the
old server. At first I took you to mean migrate the users, so that
is how I responded about the USMT tool from deploy tool (that
does help make users new accounts on new server seem like the
ones they had on old server).
To move the other storage there really is no easy short way since
there are local accounts in use. The local accounts and groups
are for one machine only. So, similar must be defined on the new
server, following a "map" of what was on the old server.
But in doing this it must get translated from old accounts and
groups to the new ones if these are named differently.
I do not know of a free tool I would recommend that does the
mapping and then can turn about and use that to build the new
structure. If everything was with domain users and groups then
it would be simple - just map drive and do xcopy.
You could use tools like dumpsec (google it) to read what does
now exist, and then use a batch of cacls commands to permission
the new using the new groups based on what dumpsec shows you.
There are commercial products that can do similar for a price.