A few comments on your code: It is not required to check the existence of the new directory before ForceDirectory is called - this is what the "force" is all about. When ForceDirectory returns true you can be sure that the directory exists now, either it was created anew or it already had existed. Only when ForceDirectory returns false something must be very wrong: no disk in drive, write-protected, drive does not exist etc.
I would not use a statement like "if ForceDirectory(..) = false" Because "if" requires a boolean variable to decide how to continue, and ForceDirectory just returns that, and this is enough. Use the operator "not" to invert the boolean result. This improves readability of the code - it is one of the biggest advantages or Pascal that source code almost can be read like a book:
if not ForceDirectory('C:\LData\CSV' + IntToStr(year)) then
ShowMessage('Cannot create new directory');