There is no way to generate a report in OnDemand that will show you this information, however you can access the last time (and how many times) the user has logged in from the users page under administration...you can then begin disabling the old accounts right there.
Similar to what Nik mentioned, it may be easier to go through the database
Something like this would give you a list of usernames and their user login attributes:
select u.user_name,a.* from cwd_user_attributes a join cwd_user u on a.user_id=u.id where a.attribute_name = 'lastAuthenticated';
You should also notice that there's an attribute for last login time (in milliseconds). The value is stored in Unix Time, so you'll need to translate it to human readable.
edit: it should be noted that this would of course just be for standalone and EAR/WAR instances of JIRA
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