See if something like this works for you:
Get-ChildItem "C:\ProgramData\Company\Files\*" -Directory -Recurse |
Where-Object {$_.Name -eq "FinancialData"} |
ForEach-Object {
if ( (Get-ChildItem $_.FullName | Measure-Object).Count -eq 0) {
"FinancialData directory '$($_.FullName)' is empty "
}
else {
"FinancialData directory $($_.FullName) is not empty"
}
} | Out-File -FilePath C:\Company_QA_Audit_Log.txt -Append