Revealing mistake: When Richard and Larry tie Bernie's laces to their own so they can all run together, you can see that Bernie is running along with them because he is bending his legs at the knees at the same time they are and he's supposed to be dead.
Factual error: In the lunch scene outside their office, Larry and Richard are at the food stand and notice Bernie walking into a building. The entrance awning reads "East 70th Street". As they walk away the street sign behind them reads "52nd Street". Apparently they must have superhuman vision which allows them to see 18 blocks away.
Audio problem: When Richard falls off the boat, you hear him say "Why is this happening to me" but his lips never move.
Other mistake: In the opening scene in the office, when Andrew McCarthy says, "Let's go to the beach" and runs off, you can see that the other guy's PC, which he has been working on, has no power cable plugged in.
Continuity mistake: After Larry and Richard put Bernie on the couch, his legs are uncrossed as Richard notices the stuff falling out of his pocket. But, when he says that Bernie is dead, Bernie's legs are crossed when Larry walks back over to the couch. If he's dead, that shouldn't happen, since the guys obviously didn't pose him like that.
Audio problem: When the two guys break out of the closet and run down the hallway, they're shouting at Richard and Larry, but their lips aren't moving.
Continuity mistake: When Gwen first realizes Bernie is dead, she covers her mouth with her left hand, but when the camera angle changes, her left arm is down, then the angle changes back and her left hand is back over her mouth.
Continuity mistake: When Gwen is with Richard and sees Bernie and wants to go thank him, the various people standing behind them change when Richard yells "no!"
Suggested correction: Incorrect, the camera is simply in a different place before and after the scream. Before Richard yells "no" there are two men, one in a black shirt, the other in white, near the left of the screen behind Richard and Gwen. These men can be seen after the scream, but on the right side of the screen. If the camera were to pan another 30° to the right you would see all the same people.
The camera isn't in a different location as the pool is in the same spot. But, there's a lot more than just 2 people who change, for example, before the scream there's about half a dozen people by the pool next to a guy in yellowish pants and black coat, but after those people are all gone and it's the man in black coat and 1 different woman.
Continuity mistake: When Larry is wrapping the telephone cord around Paulie, you see him lift the cord over Paulie's head, but in the very next shot, the cord is in now in Paulie's mouth and the cord isn't over his head.
Continuity mistake: When Larry and Richard arrive at Bernie's house and talk to the lifeguard out the front, there is only sand leading up to the house. Later when Richard leaves the party and runs onto the beach to see Gwen, and at the end when Bernie is being taken away by ambulance, there is now a wooden walkway leading down onto the sand.
Audio problem: At the beginning when Larry and Richard come into the building, the security guard asks Larry if it's hot enough, and we hear a reply. But their lips don't match what they said and, for the most part, neither are actually seen talking. Plus, it sounds like Richard (Jonathan Silverman) who replies.
Continuity mistake: When Larry is in the kiddie pool and turns to page 41, the back of the spreadsheet is clean up top. When it cuts to him again, there're marks of tar all over, but then it's back to being clean.
Audio problem: After missing the boat (when their shoelaces are tied to Bernie's), Larry and Richard start arguing. At one paint, Larry says, "Why can't you be a lazy shit like I am?" However, his lips seem to say, "Why can't you be a lazy fuck like I am?"
Audio problem: After Bernie falls off the back of the boat, he hits the channel markers as they go past, ringing the bells at the top. The boat passes the last one, but the ring of the bell is too early. It took a second or two after passing for a bell to be rung for the previous markers. However, for the last one, it rings just as soon as they pass it. There aren't any other rings after that.