i resigned with 30 days notice and have not recieved compensation for accrued 49 days of PTO.

Your state does not require that PTO be paid on termination: it only has to be paid if there is an agreement between the employer and employee (e.g. a contract) requiring that this time be paid out. An employee handbook can create a contract, but only if the terms are very clear and unequivocal and there is no language in the handbook limiting its enforceability--if there is any language in the handbook to the effect that "no contract of employment is created," "policies may be changed at will," or "all employment is employment at will," the ability of the handbook to create an enforceable contract is severely curtailed or even eliminated.
If you believe that your employee handbook does create an enforceable right to be paid out--clearly gives you that right; no limitations on enforceability--then you could sue your former employer for the money, based on "breach of contract" (violating their contractual obligations). However, you would have to sue in NC, in the county where your employer is located: FL courts have insufficient connection to a NC employer or a job you did in NC to have power or "jurisdiction" over the case. So you need to factor in whether fiing and bringing a lawsuit in another state is worthwhile for you.
You may wish to consult with an employment law attorney about this situation, whether you do have enforceble rights, what your case might be worth, and what it might cost to pursue it.