I am a son who gets paid by the state of PA and also am caregiver to my mother. Do I give up POA rights as a conflict of interest?

Others will hopefully have some insights, but I wouldn't think you would have to do that. I am both my dad's caregiver (paid by him) and also his POA. I think it's a pretty common situation.

Frankly, it's not as if most dependent seniors have a lot of people available to help them with things and take on different roles. The people available do what they can, like you are.