To figure out if a user account is stale will require a lot of log sources and will depend on the environment. There are a lot of different signals to consider and will be different if you are hybrid with SSSO, hybrid with PRT SSO, Hybrid with ADFS and a tertiary IdP, not hybrid with Entra SSO, not hybrid with Entra as a resource provider to the primary IdP, not hybrid with IdP chaining, not hybrid and an External Identity, using config manager in hybrid setups, not using config manager in hybrid setups, etc.
Some log sources to consider integrating with:
1. AD
2. AAD: non-interactive
3. AAD: interactive
4. Intune: device metrics
5. Intune: account metrics for their associated devices
6. All IdPs. All of them. Most larger organizations have at least 3.
7. HR systems (i.e. Workday)
8. Does the account own any applications in Entra, on-prem, or any IdP where they are the single owner?
9. How are devices onboarded in Intune? Autopilot? Other ways?
If the account is not active in all these logs, I would then create an automation with the HR system to validate and approve the disablement, only after doing it manually a number of times.
There's a lot of missing details here but the Intune logs are a great source of information that are often overlooked and not widely understood. I wouldn't consider them a source of truth, but I would still want a dashboard of this info in Intune. I would be careful about how to interpret the information because it's going to depend on a lot of factors.
The problem with dashboards is the interpretation of them requires a depth of knowledge that most people don't have. Moreover, dashboards don't do anything.
How are you figuring out if a user account is stale?
No interactive sign in for 90 days does not mean the account is stale.