August 21, 2020 | 9:18am

Gov. Andrew Cuomo on Friday accused President Trump of starting a mail-in voting “conspiracy” as a “set up” to justify losing the election.

“I think this is a setup. I think the president is frankly anticipating losing on election day,” the governor told the “Today” show when asked about Trump’s repeated warnings that mail-in votes will make it the “most fraudulent election in history.”

“And then we’re going to hear him say, ‘Oh there was fraud in the election,’” Cuomo said.

“The president is very good at always establishing a conspiracy. I think that’s the conspiracy he’s setting.”

Insisting that the US was a nation that “operates through the mail,” the governor defended his decision to make the controversial form of voting as easy as possible.

“I think mail-in voting makes tremendous sense, especially now,” he told the NBC breakfast show.

“I don’t want people on lines on election day when we fought so hard to get this virus under control. So we’re making it easy,” he said.