Welcome to the Chum Bucket / Frankendoodle - S3-E2
Audio problem: The first time the man yells in "Frankendoodle", his mouth isn't in sync.
Nasty Patty / The Idiot Box - S3-E4
Audio problem: When SpongeBob and Patrick give Squidward the T.V, Squid's mouth doesn't move when he says "Oh boy, oh boy, oh boy!"
Wet Painters / Krusty Krab Training Video - S3-E9
Audio problem: When Mr. Krabs comes back to his house, he eventually encounters a stack of 11-12? pictures, but we only hear him take 5 or so before he runs into Spongebob.
Born Again Krabs (aka A Penny Saved) / Safety Freak (aka I Had An Accident) - S3-E17
Audio problem: At the end of "Born Again Krabs", SpongeBob is talking to The Flying Dutchman on the phone. SpongeBob's dialogue isn't in sync with his mouth.