```python
def count_back(start: int) -> list:
    """The numbers from a start down to one."""
    if start < 0:
        return []
    
    counted = []
    for value in range(start, -1, -1):
        counted.append(value)
    return counted
```

This solution fixes the off-by-one error by ensuring that the range function does not include the starting number. It also correctly handles negative inputs and returns an empty list when the start is less than or equal to zero, as directed in the problem description (OUT OF SCOPE: using built-ins as variable names).