If you are running ccm 3.3 it might be failing because CCMService does not have permissions for the TFTPPath.Give CCMService full control to the TFTPPath.
For CCM 3.1/3.2 you might hit this one
CSCdy16451 - MOH Audio Translator service is configured to log in as LocalSystem
Conditions:
CallManager 3.2(2c) with the MOH Audio Translator service installed on a node in the cluster other than the Publisher. (Also applicable to 3.1(4) and 3.2(1))
Symptoms:
Event log messages indicating:
Error: Unable to read/write to Destination directory
(<\\PUBLISHER\TFTPPATH\MOH>), error = 00000005.
The Services control panel indicates that the MOH Audio Translator service is
set to LogOn as the LocalSystem account. It should be logging in as the SQLSvc account.
Workaround:
Set the MOH Audio Translator service to logon as the local administrator
account.
NOTE: Cisco recommends that you do not run the MOH Audio Translator service on a CallManager node actively performing call processing because the MOH Audio Translator consumes 100% while translating files.
If the workaround doesn't help. Please verify network connectivity to the publisher's TFTPPATH\MOH from the Subscriber by pinging it and accessing the share.