Product:
Cognos BI 10.2.2
Microsoft Windows 2012 R2 server

Problem:
When starting the Cognos BI service, it takes long time and we get a error.
[Start Service]
[ ERROR ] CFG-ERR-0106 IBM Cognos Configuration did not receive a response from the IBM Cognos service in the time allotted.
Check that IBM Cognos service is available and properly configured.

In this cbs_start_WebSphereLiberty.logfile the text is:
Wed Apr 26 15:13:27 2017 ERROR t[1a08] CBSSocketCommand failed to connect, CAM error: -12CAM-CRP-0026 The underlying socket: ‘10.151.38.35:9300’ returned an error.10061Could not connect the socket, errno: 0x274d(10061)
Wed Apr 26 15:13:29 2017 INFO t[1a08] CBSBootstrapService testReadyByPingingWin – child processes are not ready, stop trying.

Solution:
The windows service account that run the IBM Cognos service does not have enough rights in the Windows box. IT department have a process that every night they remove accounts direct from the local administrator group. This service account was in there the other day when system was installed. But as of removing it then the Cognos BI process not successfully started.

Ensure that the Cognos BI service account has needed rights on the server.

Other causes:
http://www-01.ibm.com/support/docview.wss?uid=swg21646350