Answer :

Well if you said "The New York report", you'd be saying a specific kind of report which would be proper.
but the word "report" by itself is a common noun.

Answer:

Common noun

Explanation:

Common nouns are nouns that name a class of person, place, thing, animal or event in a general way (they do not refer to someone or something in specific as proper nouns do), and that are not to be capitalized unless they begin a sentence or are part of a title. The term report, then, is a common noun because it refers to a class of thing or of piece of information, and is not to be capitalized.