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The bigger question is who is this guardian? Is it a family member or 3rd party? Is it truly a guardian, or POA? How would it cost 100k to remove the guardian?
Here a guardian assigned by the court would have to report how the person's finances were used. If bills aren't being paid and taxes are not done, the proverbial S will hit the fan at some point. I should think the AL would be on top of this, if they are not being paid. It should be easy enough and not that expensive to present to the court all the unpaid bills and lack of tax returns. That should not take 100k and an army to provide! Just the fact that this person is NOT paying her bills should be sufficient to get the person removed.
I had to report yearly to SS regarding how mom's funds were used. Their form isn't very detailed, however EVERY year they questioned what I reported! I wrote a check for the full monthly amount TO the facility to cover a small portion of the cost (as Rep Payee, it has to be in a special account only I can access and no other funds are in it.) Her pension went to her regular account and I would deposit enough trust fund money to cover the balance of the facility, and use whatever was left for anything she needed. SS funds wouldn't even cover a room rental and food, yet they still questioned it when I said it all went to food and housing! Oh, they have other needs. Oh, they might want to vacation! You'd think after the first time when I replied as stated the above, PLUS said other needs were met with other funds AND between various medical issues and her age, WITH dementia, where did they think she was going to vacation, New Zealand? Nope, every year the same stupid letter - DUH!
The court would have authority to do that, and absolutely should be notified that the guardian is not performing, and obviously shouldn't be paid.
There may also be negligence if not misappropriation of funds involved.
This is definitely, absolutely, totally an issue for the judge who appointed the guardian. If that judge by chance is no longer sitting on the bench, the attorney(s) should file a petition, or motion for removal, setting a court hearing on the issue.
And I don't understand why the attorneys you've hired haven't suggested this. They should have, and they should have filed a petition to reverse or amend the guardianship for your mother.
You might also contact the NY State Bar, or Elder Law agency (if there is one) and ask for guidance.
ETA: one of the EP attorneys for which I worked used to receive guardian reports filed with the local county which appointed the guardian. I don't know about the state, but the county still had jurisdiction.
As far as not paying her bills, they will simply accumulate or property will be lost and creditors will stop services. The important thing is that her care is paid for.
I would re-report to APS. If they cannot find any evidence, or investigate and find that things are paid to their satisfaction, and given that TWO Lawyers have now proven inadequate to address, then I guess this financial guardian will remain.
Can you tell us why there was a financial guardian placed in charge of Mom rather than family members? This is very unusual. Is this financial guardian doing this as a business (ie is this person a licensed fiduciary?). If licensed fiduciary you may be able to report this person to the court. Also, can you tell us EXACTLY what the Lawyer said to you. It is often not "I can't do anything" but rather "I can't do anything because of the following: and explanation given. What was that explanation?
You may consider a private investigator to see if this person is acting for others and if there is wrongdoing by history.
As we can't know the details here it puts us at a loss, but when TWO lawyers are of no help in a situation it makes me think we are missing information that might be helpful in knowing why family has no say in the question of possible financial abuse.
Sure do wish you good luck.
You can, if a family member, file for guardianship if you are certain of your case and have excellent WRITTEN evidence that bills are not being paid for your loved one. If you win the case you would have the funds, in most states, reimbursed by your elder's estate.
Good luck.