LOS ANGELES — The NBA’s Last Two Minute report displays there were three incorrect non-calls in the final 71 seconds of Sunday’s game between the Houston Rockets and the Warriors — all of which went in favor of Golden State.

The Warriors posted a 104-100 victory in the Western Conference semifinal opener, after which Rockets guard James Harden criticized the officiating afterward.

Two of the incorrect non-calls involved Harden, but a pivotal non-call with 10.1 seconds left was ruled to have been correct.

In that sequence, Harden put up a 3-point attempt with 10.1 seconds left that could have tied the game. There was no foul called on Golden State’s Draymond Green because “Harden (HOU) draws Green (GSW) into the air during his shot attempt. Green jumps in front of Harden and would have missed him if Harden hadn’t extended his legs.”

The incorrect non-calls occurred with 1:10.6, 51.9 seconds and 5.2 seconds remaining.

The first involved a turnover by Harden in which he stepped on the baseline. The report said that a foul should have been called on Golden State’s Stephen Curry.

“(Review) shows that Curry (GSW) is moving laterally into Harden’s (HOU) path and that the contact causes Harden to go out of bounds,” the report said.

With 51.9 seconds left, Golden State’s Klay Thompson made a move toward the basket and took a jumper. The report said Thompson should have been called for traveling.

“Thompson (GSW) slides his pivot foot at the end of his dribble,” according to the report.

After Harden missed the tying 3-point try with 10.1 seconds left, there was a scramble for the loose ball. Houston’s Eric Gordon was ruled to have stepped out of bounds with 5.2 seconds left. The report said Curry should have been called for a foul.

“(Review) shows Curry makes contact with Gordon’s (HOU) arm, affecting his ability to secure the ball,” the report said.

In the aftermath of that call, Houston’s Chris Paul was called for a technical foul and Curry sank the free throw to turn the contest into a two-possession game. The Warriors then hung on.

Meanwhile, the officiating in Game 7 of last season’s Western Conference finals is still an issue for the Rockets.

ESPN obtained a team audit report put together by the Rockets that claimed the officiating cost Houston last season’s NBA championship, citing there were 81 instances of total calls, non-calls and violations that cost the Rockets 18.6 points. Houston lost the game 101-92.

“Referees likely changed the eventual NBA champion,” says the memo, which was addressed to NBA president of league operations Byron Spruell. “There can be no worse result for the NBA.”

The NBA, which does its own reviews, has a different viewpoint.

“As we told the Rockets, we do not agree with their methodology,” NBA spokesman Mike Bass told ESPN.

Houston’s memo also insists that veteran officials “exhibit the most bias against our players.”

“The reason we are in this situation,” the memo says, “is the efforts made to improve the referees have been too slow, not extensive enough, and have been held back by entrenched referees who are resisting reform.” — Reuters