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Thank you for your question. Has your niece's mother looked into filing for "guardianship of the estate"? Guardianship of the estate awards to someone control and management of the finances of a minor. Occasionally, there comes a situation where a minor's day to day needs can be cared for by someone, but (for whatever reason) their assets need to be managed by someone else who is not the child's parent.
A guardianship of the estate may be requested and awarded through the county superior court's probate division. You can contact the courthouse of the superior court in the county where the child resides and ask to speak with the clerk of the probate division. The clerk can provide you with a forms packet to request a guardianship of the estate.
Let me know if further clarification is needed. Thanks.