---

$baseDN = "OU=Test,DC=domain,DC=com"

Get-ADOrganizationalUnit -Filter * -SearchBase $baseDN -SearchScope Subtree |
    Where-Object { $_.DistinguishedName -ne $baseDN } |
    Where-Object {
        Get-ADComputer -Filter * -SearchBase $_.DistinguishedName -SearchScope OneLevel -ResultSetSize 1
    } |
    Select-Object Name, DistinguishedName