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At NCAA-M level they would review the play on the tape. If the foul occurred before the expiration of time, the clock should stop when the foul occurred, so there is time left in the game and the basket would count. They would count the hoop and put the exact time the foul occurred back on the clock.
In games without the monitor, if the foul occurs so close to the expiration of time but definitely before time expires and then the shooter doesn't release the ball before the led lights/horn, then the foul would be penalized and the basket would not count. Unless any of the officials had definite knowledge of the number of tenths to put back on the clock. In which case the hoop would count.
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