Keep reporting her. The squeaky wheel gets the oil. When they get repeated reports, they will do more I think.

If you feel the boy is in danger at any point, call the police for his protection.

For you, it sounds very hard to live near, wanting to help but feeling frustrated in your efforts. I wonder...It sounds like he could use a nice neighbor to visit sometimes...?

A better life might include a caring neighbor he can visit and just 'be' in an accepting atmosphere. Where he can learn how calm life can be and that caring people make a difference, so he knows he has choices in directions he takes with his own life.