[ONNX] Fix empty external const case when offset is not zero (#32646)

### Details:
 - *Fix empty external const case when offset is not zero*

### Tickets:
 - *CVS-174765*

Signed-off-by: Maxim Vafin <[email protected]>

Author: mvafin

src/frontends/onnx/frontend/src/utils/tensor_external_data.cpp

@@ -107,7 +107,7 @@ Buffer<ov::AlignedBuffer> TensorExternalData::load_external_mem_data() const {
     }
     // Empty node will create a constant with zero shape and zero size external data.
     bool is_valid_buffer = m_offset && m_data_length;
-    bool is_empty_buffer = (m_offset == 0) && (m_data_length == 0);
+    bool is_empty_buffer = (m_data_length == 0);
     if (!(is_valid_buffer || is_empty_buffer)) {
         throw error::invalid_external_data{*this};
     }

src/frontends/onnx/tests/models/external_data/external_data_0_size_offset.prototxt

@@ -0,0 +1,74 @@
+ir_version: 3
+producer_name: "OpenVINO ONNX Frontend"
+graph {
+  node {
+    input: "A"
+    input: "B"
+    output: "C"
+    op_type: "Reshape"
+  }
+  name: "compute_graph"
+  initializer {
+    dims: 0
+    data_type: 7
+    name: "B"
+    external_data {
+        key: "location",
+        value: "*/_ORT_MEM_ADDR_/*"
+    }
+    external_data {
+        key: "offset",
+        value: "16"
+    }
+    external_data {
+        key: "length",
+        value: "0"
+    }
+    data_location: 1
+  }
+  input {
+    name: "B"
+    type {
+      tensor_type {
+        elem_type: 7
+        shape {
+          dim {
+            dim_value: 0
+          }
+        }
+      }
+    }
+  }
+  input {
+    name: "A"
+    type {
+      tensor_type {
+        elem_type: 1
+        shape {
+          dim {
+            dim_value: 1
+          }
+          dim {
+            dim_value: 1
+          }
+          dim {
+            dim_value: 1
+          }
+        }
+      }
+    }
+  }
+  output {
+    name: "C"
+    type {
+      tensor_type {
+        elem_type: 1
+        shape {
+        }
+      }
+    }
+  }
+}
+opset_import {
+  version: 21
+}

src/frontends/onnx/tests/onnx_reader_external_data.cpp

@@ -53,6 +53,19 @@ TEST_P(OnnxFeMmapFixture, onnx_external_data_0_size) {
     test_case.run();
 }
 
+TEST_P(OnnxFeMmapFixture, onnx_external_data_0_size_offset) {
+    const auto path = test::utils::getModelFromTestModelZoo(string(TEST_ONNX_MODELS_DIRNAME) +
+                                                            "external_data/external_data_0_size_offset.onnx");
+    Core core;
+    core.set_property(enable_mmap(GetParam()));
+    const auto model = core.read_model(path);
+    auto test_case = test::TestCase(model);
+    test_case.add_input<float>({4.f});
+    test_case.add_expected_output<float>({}, {4.f});
+
+    test_case.run();
+}
+
 // !!! Experimental feature, it may be changed or removed in the future !!!
 TEST_P(OnnxFeMmapFixture, onnx_external_data_enumerating) {
     const auto path =