I have a client that had money transferred to the account of 2 scam artists via Western Union. One was in Africa the other in Canada or NY. IS there anything that can be done to recover the money from Western Union
You cannot reclaim the money. That's the beauty of WU for the recipient. Once the cash is paid out, there is no recourse by the sender.
Your client would have a casualty loss by theft and can deduct the loss on the next tax return if it exceeds 10% of her gross income in that year.
Western Union is not responsible even if a criminal took the money one of the culprits got arested