What's really scary is that most people are assuming that it's true - and the child is lazy.
The whole dynamic of what is happening in school needs addressing.
I've had similar conversations with my ds teachers. Usually along lines of:
Teacher: ds doesn't focus and hums in class - I have to keep intervening to keep him on task.
Me: how are the strategies working - he is getting back to talk quicker and refocusing for longer
Teacher: eh? I want him to focus in lesson. He needs to focus and concentrate.
Me: I 100% agree and would like to work with you to support this. Perhaps if you can tell me what strategies you use I'll be able to suggest ones that I've found work better?
Teacher: he's not focussing - I need you to tell him to focus.
Until literally have to say "ds has asd and severe problems with executive function. He has an EHCP describing how to teach such skills. I can't just say "don't do that" and more than you can tell X 2 who's in a wheelchair to "walk up stairs to classroom F2".
I'll admit it's very rare I have this conversation by there is every now and again a t aches who wants ds to just stop being disabled.
Using words such as lazy and unfocused and putting on report with not make it disappear.
So it's not entirely helpful here to assume either side is right or wrong. The only way to solve this is to ask the teacher what they mean and what's happening and then see what can be done to support him. Same with report - what outcome are they expecting from the report? What is it's aim?
It's also important to remember lots of children may 'annoy' a teacher in lesson. Some children may never get that reported - but if there's someone asking the question then it actively encourages something to think about the negatives.