I've always been taught that, as an official, 99% of the time there is an extra player on the court, it's my fault. The only exception that is excused is if a player just runs on during play.
BTW - when I see a team coming out of a quarter break, a timeout or a multiple substitution with an extra player, I always move toward their bench and very loudly say, "Coach - new rule this year - you only get five!" It always gets a laugh.
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