I have checked all the settings and all apps and iCloud use the same Time zone that the Mac and the iPhone (in fact no time zone as don't need it).
I checked with a New York event (as I am in France) and time were the same on every calendar.
I have set up a new event on the OS X : 16 minutes to go to the event + alarm 15 minutes before to go.
On iCloud it says : alarm 31 minutes before (the time of the appointement). That is OK
On iOS it says : alarm 31 minutes before TO GO to the even meaning 31 minutes + 16 minutes ... That is NOT OK
Now I set up the same event but first on the iPhone : 20 minutes to go to the event + alarm 15 minutes before to go.
On iCloud it says : alarm 15 minutes before (the time of the appointement). That is OK
On OS X it says : alarm 15 minutes before to go to the event that is 20 minutes away. That is OK
Why iOS says 20 minutes and Mac OS X 16 minutes, I really don't care but why does it work one way (iOS to OS X) but not the other way (OS X to iOS) ?
If I want something reliable I have to make all my appointments and plannings from my iPhone and it will work ... but the Mac is so very much more practical to use.