I know around here, if you reported that to the animal cruelty department of the local police, they'd definitely look into it...but it might be hard for them to get a warrant to go into the house. Reporting to the humane society would be a better bet. They don't have a whole lot of resources there, so you might have to keep calling until you find out who can help. Another thing - telling someone what they should be doing with their dog or any dog really will ALWAYS be seen as rude, even if that person is an incompetent moron who's abusing, or at best, neglecting the dog...you're still going to be the jerk for telling them what to do. A better approach is usually (I work with plenty of these people) is to say something like "oh, someone I work with JUST was in the same position. Let me know if you have any questions about their care you'd like me to ask her." or "Wow, those puppies look like a lot to handle. Let me know if you need any help with that." or my favorite "OH, I just read a great article on how to handle a mother dog and pups, let me send it to you!" and do it that way.