A man has been charged in a bizarre plot to collect his deceased mother's benefits by impersonating her.

Irene Prusik died six years ago, but in April, someone showed up at the Department of Motor Vehicles in Brooklyn, New York, to renew her driver's license.

The explanation given by prosecutors rivals the Hitchc**k classic "Psycho": It was her son, in drag.

Thomas Parkin, 49, was charged in the plot to impersonate his deceased mother so he could collect $117,000 in government benefits.

This guy is not stupid. This guy is very smart, and I think his schemes were absolutely brilliant

He and the man accused of being his accomplice, Mhilton Rimolo, pleaded not guilty to grand larceny, criminal impersonation and other charges.

Both men were ordered held on $1million bail.

Their lawyers did not immediately respond to phone messages left.

District Attorney Charles Hynes said the scam showed Parkin was a smart man.

"This guy is not stupid. This guy is very smart, and I think his schemes were absolutely brilliant," said Mr Hynes.

Authorities claim that following his arrest, Parkin told them that because he held Mrs Prusik when she breathed her last breath, "I am my mother."

Parkin, who lived with his mother, was accused of hatching the scheme after she passed away in 2003 at age 73.

He concealed the death by falsifying her death certificate, then collected $52,000 from her 700 dollar-a-month Social Security cheques over the next six years, prosecutors said.

Authorities say Parkin also got another $65,000 in rent subsidies by falsely claiming he had a disability and that his mother was still alive and was his landlord.

Parkin used his friend Rimolo to pose as the mother's nephew when going to cash cheques and do other business, prosecutors said.

A security camera photo from the DMV office shows a frail-looking Parkin in a wig and dark glasses, Rimolo by his side, as he fills out paperwork.

The ruse began to unravel amid a dispute over the mother's home, which was sold at foreclosure in 2003.

Parkin challenged the purchase by suing the new owner on his mother's behalf so he wouldn't be evicted.

As the property dispute dragged out, both sides eventually contacted the district attorney to accuse each other of fraud.