Hi N.,
First, I agree that the discipline needs to be happening in the moment. At not-yet-three, kids cannot put together "I did something wrong at 10 a.m. and now I don't get XYZ".
Personally, my first question is "where is the time-out taking place?" Is it next to other children who are playing, or a quiet area away from the action? I always chose to have a place which was quiet and removed from the general play areas, and tried to make 'taking a break' an option before reverting to time out. (Esp. if they were having a hard time self-regulating their body. A cozy corner of books is better than sitting in a chair and helps the child calm down without being scrutinized by their peers.) As a preschool teacher myself, I'm not a huge fan of time out-- I AM a believer that when kids are allowed to sit until they are ready to comply with a direction/behavior expectation, that usually works better. "Please sit here until you are ready to do such-and-such" makes more sense and helps the child get back on track, then moves things along. My son is five and this is still how we do it when I have noncompliance to a request.
(I've also had kids who sat for five minutes or more, voluntarily, because they were just needing a break and didn't know it. One little girl, who was sitting because she wouldn't put something away, spent nearly 20 minutes alone. "Are you ready to pick up the item?" her response "No, not yet." When she was done, we had no more trouble that day and she was calm and pleasant. Just needed that break.)
I would suggest that they need to get her attention fully, much like what you describe. In that situation, I first check in with the child to connect ("Hi Sally, I see you have a baby all wrapped up in a blanket. She looks cozy. We are going to need to wash our hands now. So, say it with me: 'its time to wash hands'... )then, have her repeat the simple direction and lastly, escort her over, so she's getting the positive attention during the transition instead of the negative attention of not following through.
I don't know what other advice to offer you, as I don't really know which behaviors the teachers are trying to correct or how she is being disruptive. Personally, I'm also not a fan of sticker charts/incentives at school, but that's just me. Often, a friendly smile, a rub on their back or shoulder--"Wow, you did a fine job of washing your hands!" or other praise, heartfelt, is 'reward' enough. Our attention is one of the best motivators. If this were a kid I was having a tough time with, I'd find moments to have that child be a little helper whenever it seemed reasonable, or to take them aside on my lap for a minute to have a snuggly moment to reconnect, just so they get me without getting a reprimand. "Can you carry this book to circle time for me?" "Oh, will you be my helper? I need to walk this to the office.Want to come keep me company?" Positive attention is a great substitute for negative attention, and I think if she's getting connection *before* being directed, this might really help.
Let us know if you have more particulars in mind.
PS-- Dawn actually posted what first came into my head, which was that your daughter's teacher is being a bit of a tattletale. But that is my assumption. You might do well to see if you can observe the classroom without your daughter's knowledge.