Manual Offset is in Preferences/Audio/Sync and Caching.
To do loopback test:
First, record a click to a single audio track in an otherwise blank project . Any audio file will do, but a click is the easiest to line up later.
Second, patch your interface's audio output to an input and re-record the click to a second track. If the waveform of the second track lines up in time perfectly to the first, then you are the one with the timing problem. If they do not line up (as I suspect), you will need to experiment with manual offset until a recording of the second track lines up precisely to the sample.
If you have not performed this test you do not know for certain that your audio recordings are accurately synchronized. BTW my manual offset is 98 for my Orion 32+ with a 44.1k sample rate. If you check the box "use reported latency" then the manual offset should stay the same regardless of the buffer size.
If your issue is with timing of midi recordings, that is a different problem. Midi timing offset is global and can fix timing on input but it screws up the output timing so it is better to just nudge new midi recordings by the offset. You can determine the midi offset with the same type of loopback test as above (with a midi cable instead of audio).
hope that helps