For the purposes of section 145 of the Social Services Law and the regulations herein, fraud shall be deemed to exist when a person knowingly obtains, or attempts to obtain, or aids or abets another person to obtain, public assistance or care to which he is not entitled by means of a false statement, deliberate concealment of a material fact or other dishonest act.
N.Y. Comp. Codes R. & Regs. Tit. 18 § 348.1