Loud devil voice? Really? I see nothing wrong with what she said, even if she raised her voice. If you sweetly tell a child of that age "oh, that isn't nice. We don't hit our friends." they really don't get it. I am not saying scream at them. But being stern and raising your voice somewhat is appropriate IMO. You cannot reason with a child of that age. And tone does made a difference.
As far as the "dragging", I would have to see it first. If the child is actively harming another, he needs to be removed quickly. And the child might have lost his balance. So I would have to see if before I am willing to agree she did anything worthy of a reprimand.
And FYI -- the incident report might very well have had everything to do with the behavior of the child in the situation (hitting another) than anything to do with the teacher. When children in daycare hurt other children, that should be documented.
Unless I am confusing you with someone else, you seem to have bad luck with your daycare providers.