where can i file a law suit

Assuming that your contract with your accountant does not contain any limitations on where or how you can sue (i.e. an arbitration clause, or one requiring any suit to be brought in New York) you would sue in whichever place is more convenient for you, which I assume would be Pennsylvania (since the suit arises from services the accountant performed for a Pennsylvania business, I don't think there will be any problem with a Pennsylvania court asserting jurisdiction over her.)   Incidentally, embezzlement is a crime, not a civil cause of action.  Depending on the exact facts, you would be suing your accountant for conversion, breach of fiduciary duty, and malpractice.