Retrieve Permissions on Folders and Files level in PowerShell

I would like to share a script I had to use when having to extract a report of Folders and Files that had Unique Permissions on a SharePoint Site.

In my case, I had to use it an OneDrive Site Collection but it also works for any other site.
While working with OneDrive you should pay attention to the Permissions in the Site Collection as by default you will probably not have access to it.

$foldersUniquePermissions = @()
$filesUniquePermissions = @()

foreach($doc in $documents){

    $context.Load($doc)

    switch($doc.FileSystemObjectType){
        
        'Folder'{
        
            $folder = Get-PnPFolder -Url ($doc.FieldValues.FileRef).Substring(37) 
-Includes ListItemAllFields.RoleAssignments, ListItemAllFields.HasUniqueRoleAssignments
            
            if($folder.ListItemAllFields.HasUniqueRoleAssignments){

                $foldersUnique += $doc
            }
        }

        'File'{

            $file = Get-PnPFile -Url ($doc.FieldValues.FileRef).Substring(37) -AsListItem
            Get-PnPProperty -ClientObject $file -Property HasUniqueRoleAssignments, RoleAssignments

            if($file.HasUniqueRoleAssignments -eq $True){

                $filesUnique += $doc
            }        
        }
    }
}

Posted Here:
https://sharepoint.stackexchange.com/questions/221118/retrieve-permissions-at-folder-and-file-level-in-powershell/268867#268867