Analyzed a large New York local exchange carrier’s five year forecast of cost of service and rate base expenditures in connection with a New York Public Service Commission proceeding.  The analysis included assessment of compliance with the FCC’s Part 32 and Part 64 accounting and financial reporting requirements; the separation of the carrier’s interstate and intrastate jurisdictions under Part 36; and, the carrier’s accounting for access charges under the FCC’s Part 69 rules and regulations.  We made a presentation to the New York Public Service Commission staff summarizing the procedures performed and the results of our analysis.