Is there a way to send a daily report to users with overdue incidents assigned to them?

Yes this can be done.

If you go to Incidents > Reports and Queues, and create a shared report that shows incidents that are:
* open
* overdue
* assigned to "logged on user"

then you can get each user to go an create an email schedule to be sent daily at a specific time...

I've attached a couple of screenshots which might help.

Regards,

Dan