I update to **macOSS Sierra**, Version **10.12**

I face the same issue, I did two things to fix it properly. Following is my approaches. 

**1)** Please check "**/private/etc/apache2/extra/httpd-userdir.conf**" file.
Change 

    #Include /private/etc/apache2/users/*.conf
to 

    Include /private/etc/apache2/users/*.conf

**2)**And edit  your "**/etc/apache2/httpd.conf"

change 

    Options FollowSymLinks Multiviews
to 

    Options FollowSymLinks Multiviews Indexes

finally your doc root will be look like the following,  

    DocumentRoot "/Library/WebServer/Documents"
    <Directory "/Library/WebServer/Documents">
    Options FollowSymLinks Multiviews Indexes
    MultiviewsMatch Any
    AllowOverride All
    Require all granted
</Directory>
**3)** Restart apache

    sudo apachectl restart

Still  you facing the problem, Kindly check [How to Set up Apache in macOS Sierra 10.12][1]


  [1]: https://medium.com/@JohnFoderaro/how-to-set-up-apache-in-macos-sierra-10-12-bca5a5dfffba#.b4mq1zxkc