Code seems repeated, except for the callback function
You don't need the local funcGetOffers variable. Just call util.funcGetOffers directly.

You may extract the options to a var outside the request handlers, since it's the same in both places.

After that, there's not really any repetition left. Sure, the 2 request handlers each call utils.funcGetOffers, but the callbacks are so different that it'd be more complex to generalize them.

However, you can skip the callback function expression for the /api/get_offers handler, and simply use res.json directly.

var options = { top_sort: true }; // maybe call this offersOptions to make it clearer

app.get('/offers/', function(req, res){
  utils.funcGetOffers(function(offers){
    res.render('offers', { offers:offers });
  }, options);
});

app.get('/api/get_offers', function(req, res){
  utils.funcGetOffers(res.json, options);
});


I don't think it's necessary to do anything more elaborate than that.



And again, in utils.funcGetOffers you don't need all those local variables (you can access models.offer directly, and where isn't even used), and you can skip the success-callback, and just use the given one directly

var funcGetOffers = function(callback, opt) {
  var order = [['updatedAt', 'DESC']];
  if(opt &amp;&amp; opt.top_sort) {
    order.unshift(['flag_top', 'DESC']);
  }
  models.offer.findAll({order:order}).success(callback);
}




In general, I'd recommend a bit more consistency. You obviously have a column named updatedAt (camelCase), but you apparently also have one called flag_top (underscored). Pick one way of naming things, and stick with it (for JavaScript, the convention is to use camelCase).

This extends to the options object (or opts, but there's no need to shorten it: Just call it options). There you have a key called top_sort, which should probably be camelCased - especially since you're not using it directly, but "translating" it to mean flag_top. In fact, it might be smarter to simply use the actual column name, rather than the - pretty ambuiguous - name top_sort.

And it'd be wise to handle errors too - not just success.

Lastly, there's really no need for the func prefix. If something's called getOffers it's implied that it's a function.