You encounter a problem with a subscription that uses the file share delivery extension in SQL Server 2005 Reporting Services or in SQL Server 2008 Reporting Services after you upgrade Windows Server 2003 to Windows Server 2008
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Source: Knowledge Base
Product: Microsoft SQL Server 2005 Reporting
Services
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You encounter a problem with a subscription that uses the file share delivery
extension in SQL Server 2005 Reporting Services or in SQL Server 2008 Reporting
Services after you upgrade Windows Server 2003 to Windows Server 2008
http://support.microsoft.com/kb/946089/en-US