In a previous post I mentioned that since Maya2011 they'd changed the way the offset attribute on sound nodes worked:
"So, 2 sets of attrs work together. Offset and EndFrame, SourceStart and
SourceEnd. The Offset is no longer what it used to be, this is the start
of the clip nothing more. If like us you have tons of sound code
designed to offset audio then it's all stuffed! you need to manage both
Offset and EndFrame at the same time now in order to shift a sound node
along time."
Mark