Preheat the oven to 350°F. Pat the beef neck bones dry and place them in a large roaster pan.
Drizzle the olive oil over the meat, then add the seasoning salt, black pepper, onion powder, garlic powder, and Worcestershire sauce. Use your hands to toss everything together until the neck bones are evenly coated.
Sprinkle the flour over the seasoned neck bones and toss again until the meat is fully coated.
Add the chopped onion to the pan. In a separate bowl, whisk together the beef base and water, then pour the mixture into the roaster pan. Gently stir to combine.
Cover the roaster pan tightly with a lid or foil and bake for 2½ to 3 hours, stirring once or twice during cooking. The neck bones are done when the meat is fork-tender and pulling away from the bone( For a thicker gravy, uncover the pan during the last 20–30 minutes of baking).