Sure.
> Sys.getenv("PATH")
[1] "C:\\Users\\dell\\Documents\\R\\win-library\\4.0\\rtools40\\usr\\bin;C:\\Program Files\\R\\R-4.1.2\\bin\\x64;C:\\Windows\\system32;C:\\Windows;C:\\Windows\\System32\\Wbem;C:\\Windows\\System32\\WindowsPowerShell\\v1.0\\;C:\\Windows\\System32\\OpenSSH\\;C:\\Program Files (x86)\\NVIDIA Corporation\\PhysX\\Common;C:\\Program Files\\NVIDIA Corporation\\NVIDIA NvDLISR;C:\\WINDOWS\\system32;C:\\WINDOWS;C:\\WINDOWS\\System32\\Wbem;C:\\WINDOWS\\System32\\WindowsPowerShell\\v1.0\\;C:\\WINDOWS\\System32\\OpenSSH\\;D:\\Matlab\\runtime\\win64;D:\\Matlab\\bin;C:\\rtools40\\usr\\bin;C:\\rtools40\\mingw32\\bin;C:\\rtools40\\mingw64\\bin;C:\\Users\\dell\\AppData\\Local\\Microsoft\\WindowsApps;"
> list.files(file.path(Sys.getenv("RTOOLS40_HOME"), "mingw64", "bin"))
[1] "addr2line.exe" "ar.exe"
[3] "as.exe" "autopoint"
[5] "bunzip2.exe" "bzcat.exe"
[7] "bzcmp" "bzdiff"
[9] "bzegrep" "bzfgrep"
[11] "bzgrep" "bzip2.exe"
[13] "bzip2recover.exe" "bzless"
[15] "bzmore" "c++.exe"
[17] "c++filt.exe" "cc.exe"
[19] "cjpeg.exe" "cpp.exe"
[21] "djpeg.exe" "dlltool.exe"
[23] "dllwrap.exe" "dwp.exe"
[25] "elfedit.exe" "envsubst.exe"
[27] "fix-qdf" "g++.exe"
[29] "gcc-ar.exe" "gcc-nm.exe"
[31] "gcc-ranlib.exe" "gcc.exe"
[33] "gcov-tool.exe" "gcov.exe"
[35] "gendef.exe" "genidl.exe"
[37] "genlib.exe" "genpeimg.exe"
[39] "gettext.exe" "gettext.sh"
[41] "gettextize" "gfortran.exe"
[43] "gprof.exe" "jpegtran.exe"
[45] "ld.bfd.exe" "ld.exe"
[47] "ld.gold.exe" "mingw32-make.exe"
[49] "msgattrib.exe" "msgcat.exe"
[51] "msgcmp.exe" "msgcomm.exe"
[53] "msgconv.exe" "msgen.exe"
[55] "msgexec.exe" "msgfilter.exe"
[57] "msgfmt.exe" "msggrep.exe"
[59] "msginit.exe" "msgmerge.exe"
[61] "msgunfmt.exe" "msguniq.exe"
[63] "ngettext.exe" "nm.exe"
[65] "objcopy.exe" "objdump.exe"
[67] "pcre-config" "pcregrep.exe"
[69] "pcretest.exe" "pkg-config.exe"
[71] "qpdf.exe" "qpdf21.dll"
[73] "ranlib.exe" "rdjpgcom.exe"
[75] "readelf.exe" "recode-sr-latin.exe"
[77] "size.exe" "strings.exe"
[79] "strip.exe" "tjbench.exe"
[81] "widl.exe" "windmc.exe"
[83] "windres.exe" "wrjpgcom.exe"
[85] "x86_64-w64-mingw32-c++.exe" "x86_64-w64-mingw32-g++.exe"
[87] "x86_64-w64-mingw32-gcc-8.3.0.exe" "x86_64-w64-mingw32-gcc-ar.exe"
[89] "x86_64-w64-mingw32-gcc-nm.exe" "x86_64-w64-mingw32-gcc-ranlib.exe"
[91] "x86_64-w64-mingw32-gcc.exe" "x86_64-w64-mingw32-gfortran.exe"
[93] "x86_64-w64-mingw32-pkg-config.exe" "xgettext.exe"
[95] "xmlwf.exe" "zlib-flate.exe"