Server Manager is from Windows NT Server. You will not find this on your Windows 2003 SBS.
Answer:
Please use these steps to correct your situation and to use your new file server for User's home directories for future use.
1. Launch the Users and Computers MMC Snap-in on your Domain Controller.
2. Manually open each user account and view their Profile tab.
3. Correct each user's Home folder entry manually for each user to the new file server (Example, \\NewFileServer\Users\JonesL, for a username of JOnesL), if you have not yet done this already.
4. Create an account that will be used strictly to COPY. This is designated as a template user account. For an example, create an account named Engineer-T. Give this user the appropriate Group membership as needed and Logon script. Under the Profile tab, use \\NewFileServer\Users\%username% for the Home Folder. Remember to replace NewFileServer with the valid name of your new file server.
5. Disable the account and use it strictly to Copy (right-click > Copy) the user when a you need to create an account.
Another method is to follow steps 1, 2 and 3 on the 3rd step, specify %Username% instread of their actual account name on each user's account. Many organizations use a template for easy account creations.
Thanks, remember to close this question is my answer works.
John