C3 in action
special services
contact us














An HMO told all divisions to make future travel arrangements through one national vendor. One office asked for an exception, as it was felt that only a local agency could service its demanding travel needs. A C3 audit uncovered a "special account" of which the client was unaware and, in which for years the local agency had accumulated refunds on all returned tickets. The amount recovered was six figures.

Like the automotive industry, a manufacturer of special purpose vehicles substantially shrank its vendor base. In the transition, it returned all purchased inventory to a vendor and then received fresher inventory on consignment. Unfortunately, no physical credit memo was ever received by the accounting department for the returned goods. Two years later, C3 secured an admission from the controller that a five-figure credit was issued of which our client was unaware.

A large financial services firm underwent a sales tax audit by city in which it operated. Much of the client’s sophisticated operational software was re-categorized as tangible property and therefore taxable by the lead auditor. His assessment including penalties, approached one million dollars. Consortium Three was retained as the client’s advocate and subsequently asserted that according to relevant statutes which governed the transaction, no tax liability existed. Over three months, the city reluctantly relented and dropped the assessment.

An emergency service provider frequently overhauled its vehicles with one vendor. Due to the nature of the work, the parts re-manufacturer charged the client separately for the parts and labor as well as the new transmission core, which was subsequently credited when the repairs were done and the old client core retained by the vendor. Maintenance shops seldom tracked their credits. C3 uncovered 5 years of accumulated credits exceeding $100,000.

A small manufacturer was embroiled in several matters under litigation. In the course of one case, a "post-it" note in the file indicated that the client’s CEO had agreed with his attorney that certain elements of the case had been included in a prior billing. A month later, another law firm billing was made and paid by the client in which the matter discussed was "re-billed". Two years later, C3 discovered the oversight and recovered the low five-figure sum from the law firm.

"...C3 discovered the
oversight and recovered the low
five figure sum from the law firm".


A major NYSE pharmaceutical firm was paid twice for the same invoice by a healthcare/distribution client. The second payment was posted to the wrong account by the vendor. Only as a result of the electronic profit recovery audit was the mid six-figure amount identified and recovered and then, well after the fact.

A foundry used large quantities of natural gas to fire its ovens but received no sales tax exemptions for its production floor space. C3 performed an analysis of factory space allocation and then recovered three years of previously paid sales taxes in the high five figures.

"C3 performed an analysis of
factory space allocation and then recovered
three years of previously paid sales tax
in the high five figures".


An international client purchased the bulk of its personal computer and laptop needs from a major manufacturer. Unbeknownst to the purchasing department, a discounted enterprise agreement had been executed by its CIO with the embedded software maker whose software was installed on the computer hardware. C3 played a key role in subsequently recovering the six-figure credits issued by the manufacturer based on the enterprise agreement.