Error when executing SQL-Query from Powershell - sql-server

Question

I always get an error when executing this script:
Incorrect syntax near '#values'
I have the following function to execute my SQL statement:
$Server = "Server"
$Database = "Database"
$i = 0
function ExecuteSQLQuery(){
$Connection = New-Object System.Data.SqlClient.SqlConnection
$Connection.ConnectionString = "server='$Server';database='$Database'; trusted_connection=true;"
$Connection.Open()
$query = #
"INSERT INTO [Database].[dbo].[Folder](FolderPath,UserGroup,Permission,AccessControllType) VALUES #values
"#
$command = $connection.CreateCommand()
$command.CommandText = $query
$command.Parameters.Add("#values", $values)
$command.ExecuteNonQuery()
}
And this is the rest of the code in which I am getting the Data for the INSERT
$RootPath = "\\server\folder1\folder2\folder3"
$Folders = dir $RootPath -recurse | where {$_.psiscontainer -eq $true}
#root folder permission
$ACLs = get-acl $RootPath | ForEach-Object { $_.Access }
Foreach ($ACL in $ACLs) {
#Add-Content -Value $OutInfo -Path $OutFile
$FolderPath = $RootPath
$User = $ACL.IdentityReference
$Permission = $ACL.FileSystemRights
$AccessControllType = $ACL.AccessControlType
if($i -gt 50) {
Invoke-sqlcmd #params -Query $InsertResult
$i=0
$values = ""
}
elseif($i -eq 0) {
$values += "('$FolderPath','$User','$Permission','$AccessControllType')"
$i ++
}
else {
$values += ",('$FolderPath','$User','$Permission','$AccessControllType')"
$i ++
}
}
#subfolders
foreach ($Folder in $Folders) {
$ACLs = get-acl $Folder.fullname | ForEach-Object { $_.Access }
Foreach ($ACL in $ACLs) {
$FolderPath = $Folder.Fullname
$User = $ACL.IdentityReference
$Permission = $ACL.FileSystemRights
$AccessControllType = $ACL.AccessControlType
$IsInherited = $ACL.IsInherited
if ($i -gt 50) {
ExecuteSQLQuery
$i=0
$values = ""
}
elseif ($i -eq 0) {
$values += "('$FolderPath','$User','$Permission','$AccessControllType')"
$i ++
}
else {
$values += ",('$FolderPath','$User','$Permission','$AccessControllType')"
$i ++
}
}
}
I am new to Powershell so I don't now if the error is because of my code or if the $values contains something Powershell or SQL can't handle.
Do you guys have any ideas?