This happened to me when I was debugging my C# WinForms application in Visual Studio. My application makes calls to Win32 stuff via DllImport, e.g.
[DllImport("Secur32.dll", SetLastError = false)]
private static extern uint LsaEnumerateLogonSessions(out UInt64 LogonSessionCount, out IntPtr LogonSessionList);
Running Visual Studio "as Administrator" solved the problem for me.