code: protected function newBuildOrderByAndLimit($sql, $orderBy, $limit, $offset)
      {
          $orderBy = $this->buildOrderBy($orderBy);
          if ($orderBy === '') {
              // ORDER BY clause is required when FETCH and OFFSET are in the SQL
              $orderBy = 'ORDER BY (SELECT NULL)';
          }
          $sql .= $this->separator . $orderBy;
  
          // http://technet.microsoft.com/en-us/library/gg699618.aspx
          $offset = $this->hasOffset($offset) ? $offset : '0';
          $sql .= $this->separator . "OFFSET $offset ROWS";
          if ($this->hasLimit($limit)) {
              $sql .= $this->separator . "FETCH NEXT $limit ROWS ONLY";
          }
  
          return $sql;
      }
docs: Builds the ORDER BY/LIMIT/OFFSET clauses for SQL SERVER 2012 or newer.
  @param string $sql the existing SQL (without ORDER BY/LIMIT/OFFSET)
  @param array $orderBy the order by columns. See [[\yii\db\Query::orderBy]] for more details on how to specify this parameter.
  @param int $limit the limit number. See [[\yii\db\Query::limit]] for more details.
  @param int $offset the offset number. See [[\yii\db\Query::offset]] for more details.
  @return string the SQL completed with ORDER BY/LIMIT/OFFSET (if any)