File::Spec handles a LOOOOOOT of this stuff for you...

use strict;
use warnings;
use File::Spec;
my $item = 'L:\My-Folder\foo.txt';
my($vol, $path, $file) = File::Spec->splitpath($item);
print "Vol = $vol, path = $path, file = $file";
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Teamed with File::Find, it becomes exceptionally useful.