The SharePoint ULS logs always report objects not being explicitly disposed of, even for some of the SharePoint object model calls, although these are supposedly false positives.
Now, not all entries that are flagged will be issues, but initially there’s no apparent easy way of determining if the object is indeed causing a memory leak.
A sample log entry will look like:
An SPRequest object was reclaimed by the garbage collector instead of being explicitly freed. To avoid wasting system resources, dispose of this object or its parent (such as an SPSite or SPWeb) as soon as you are done using it. Allocation Id: {FDE3179D-E9C7-476B-9E60-ED68C55827ED} To determine where this object was allocated, set Microsoft.SharePoint.Administration.SPWebService.ContentService. CollectSPRequestAllocationCallStacks = true.
The last line of this entry indicates a way of getting more useful information to allow you to diagnose the problem and determine if it requires fixing.
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