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Clearly neither a proxy or SSO (alone) would be appropriate for this situation. In this situation you'd want to utilize a RBAC with a hierarchical login system (like the Argus PAM for example). This way you define what level of authentication you'd like at the login time and you can use the same credentials to authenticate to different levels of your role, however of course some levels are only available from some paths. (eg you can only login as say level 2, to do admin stuff from a local system or such and level 1, normal user from anywhere.)
Doesn't really exist for Windows2k based servers. Also seems like overkill for what the original poster was asking. He's not trying to meet any high security certification level, nor trying to beat an audit. Just because you would fail an ISO audit doesn't mean it is bad security. Just not appropriate for this situation.