A 26-year-old caretaker has been accused of harassing an elderly patient.

Police allege Brittany Fultz, 26, from Massachusetts, showed the elderly man her breasts and buttocks while she danced in front of and on the man last December, Fox News reports.

In the mobile phone footage, the girl can be seen performing lewd sexual gestures and straddling his leg.

“I can show you new things, I can show you new things,” Fultz can be heard saying on the video.

“She is basically harassing him,” said Sandusky Detective Anthony Bath.

“It’s disturbing. She is touching him. This was not something he wanted.”

The footage shows Fultz dancing on top of the 100-year-old man.Source:Supplied

Fultz has pleaded not guilty to the charges, saying it was a joke and she was just trying to make the man feel good.

“The man knew exactly what was going on and had no problem whatsoever with it,” said her defence attorney Georffrey Oglesby.

Investigators said the man has dementia, but Mr Oglesby argued the man could have told her to stop and didn’t.

The footage emerged after a second caretaker who recorded Fultz showed the video to a supervisor, who reported it to police.

The caretaker who filmed the incident was not charged.

Fultz was fired by the director of the centre, and the other caretaker is no longer working there.

Police say it’s possible Fultz could face additional charges. She is currently free on bond and is due in court again soon.