Should I have an attorney before speaking to the state police about allegations of fraud and theft.

Absolutely. Anything you say to the police can and will be used against you. You constitutional right not to discuss the matter with them as it could incriminate you. Absent legal counsel, you should exercise that right. The jails are filled with people who thought if only they could tell their side of the story, the police would see it their way and not take action against them. Instead, they end up charged with a crime and having their statements introduced into evidence against them at trial. Your best bet is to contact a criminal defense attorney in your area and explain the situation. The attorney can contact the police on your behalf and then make an informed decision as to whether it is in your best interest to speak with them. If it is, he or she should accompany you to the interview and be present during it.