Adding & Verifying existing AD Users in OU and create a CSV file

hello working on following:

if user or users master file exists in company ou , not exist in new - users ou, not need create ad user , creates existingcompanyusersreport

if user or users master file not exist in company ou exists in new users ou, not need create ad user creates existingnewusersreport

if user or users master file not exist in company ou , not exist in new user ou, need create ad user , creates new-users report.

have code creates report , create ad users.

i import csv through following line , pipe loop , query ad

import-csv $masterfile | foreach-object {
$lastname = $_."last name" -replace "\s"  $sam = $lastname.tolower() + $_."first name".substring(0,1).tolower()  $clocknumber = $_."clock number"  $existscompany = get-aduser -ldapfilter "(employeenumber=$clocknumber)" -searchscope subtree -searchbase "ou=company,dc=domain,dc=com"  $existsnewusers = get-aduser -ldapfilter "(employeenumber=$clocknumber)" -searchscope subtree -searchbase "ou=company - new users,dc=domain,dc=com"  if (!($existscompany) -and !($existsnewusers)) {  #create new ad user , create new users report  }  elseif (!($existscompany)) {  #create existing company users report  }
if have scenario existscompany has user belongs   master file , company ou, second if ignored , should not   be, opposite of !($existscompany) ?
thoughts / help.                                        

opposite of !($existscompany) or -not($existscompany)

would without ! or -not ($existscompany) means if variable contains data continue

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