Audit Finds Hoy Overstated Circulation  NEW YORK (Reuters) - Tribune Co.'s &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=TRB.N target=/stocks/quickinfo/fullquote"&gt;TRB.N&lt;/A&gt; Hoy newspaper,  one of several U.S. papers caught up in a circulation scandal,  overstated circulation at its New York edition by more than 46  percent last year, an industry monitoring group said on  Tuesday.