There is a gem puppet-ghostbuster Show archive.org snapshot which can help you find dead code in puppet projects.

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To use it, (as of now) it's best to get the latest version from git, as the last release is not yet on rubygems.org.

# Gemfile
gem 'puppet-ghostbuster', git: 'https://github.com/voxpupuli/puppet-ghostbuster.git', ref: 'XXXXX'

After that you can use puppet-lint to find dead code in your project:

# You probably need to set some ENV Variables, see https://github.com/voxpupuli/puppet-ghostbuster#environment-variables
export HIERA_YAML_PATH="/home/bob/code/puppet/hiera.yaml"
export PUPPETDB_URL="http://localhost:9000"
find . -type f -exec puppet-lint --only-checks ghostbuster_classes,ghostbuster_defines,ghostbuster_files,ghostbuster_hiera_files,ghostbuster_templates {} \+

Keep in mind, there will be a lot of "dead code" e.g. in modules from puppet forge which is ok as it's part of a module you don't use.