Most locations have regulations that state there must be some sort of shelter, and the shelter must be enclosed on 3 sides. The type of shelter you mention seem to meet that criteria.

The other most important thing a dog needs in very cold weather is unfrozen water. If a dog is well hydrated, well fed, and provided shelter they can tolerate quite a bit of the cold. If the water is frozen then it would seem you could make a legitimate complaint. If the owners are putting out little effort for the dogs the chances are probably large that they are forgetting about the water. If so then call the SPCA about that factor.

The other tact is if the dogs are barking at night due to possible discomfort, then there are noise ordinances you can call in on.

Although I'm prepared to keep mine out during the day even in the teens, I make sure they have something in their bellies, fresh water, and straw in their dog house. I can't imagine wanting to leave them out at night.