class RuboCop::Cop::Rails::TimeZone

def offset_provided?(node)

Time.new(1988, 3, 15, 3, 0, 0, "-05:00")
Example:
When it is, that should be considered safe
Time.new, Time.at, and Time.now can be called with a time zone offset 
def offset_provided?(node)
  case node.method_name
  when :new
    node.arguments.size == 7 || offset_option_provided?(node)
  when :at, :now
    offset_option_provided?(node)
  end
end