Check for the following:
Does the directory exist? The Samba implementation in OES doesn’t automatically create home directories when users log in to Samba.
Does the directory exist in the share path? By default, the [homes] share points to individual home directories in /home at the root of the file system. If the home directories were created in another location (for example, through iManager on an NCP volume that doesn’t point to /home), you need to either include a path statement in the [homes] share definition that points to the correct location, or create another share that users can access.
Do users have the necessary access rights to their home directories? The granting of appropriate access rights does not happen automatically in all Samba configurations. Depending on the type of volume the home directories are created on and whether or not you define home directories when the users are created, you might need to adjust access rights manually.
For more information, see Section 8.5.2, Creating Private Home Directories for Samba Users.