That will depend on your direction of latitude. If you meant 31 or 32 degrees north latitude, then 32 degrees north would be more northerly. However, if you meant 31 or 32 degrees south latitude, then 31 degrees south would be more northerly.
32 degrees north and 96 degrees west
Georgia
They are both at 66 degrees 32 minutes, either South Latitude or North Latitude.
The Antarctic Circle is at 66 degrees 32 minutes S latitude. The Arctic Circle is at 66 degrees 32 minutes N latitude.
London is 51 degrees, 32 seconds, north.
Charleston, SC is located at approximately 32 degrees latitude north of the equator. The equator is at 0 degrees latitude, so Charleston is approximately 32 degrees north of the equator.
Luxor, Egypt.
Iran
The Suez Canal in Egypt is located at 29 degrees north latitude and 32 degrees east longitude. It is a major trade center.
First of all, the question as given is pretty ambiguous. "Latitude" is measured and stated as "north" or "south", never "east". Longitude is measured and stated "east" or "west", never "north". The point [ 32 degrees east longitude, 45 degrees north latitude ] is out in the middle of the Black Sea, about 120 miles southeast of Odessa and 80 miles northwest of Savastopol ... both in Ukraine ... and about 240 miles north of Zonguldak, Turkey. But we really can't be sure that this is the point to which the question refers.
That point is in Australia, near the east coast and about 65 miles north of Newcastle.