North Korea's foreign ministry published the criticism of US aid on an official website on Sunday, a clear indication that it reflects government thinking.
American officials have said they are supportive of humanitarian aid to North Korea but that no efforts are underway to provide direct assistance.
South Korea has vowed it would provide coronavirus vaccines if requested, and some analysts have argued that such foreign aid could provide an opening to resume diplomatic talks with the North, which has rebuffed most overtures from Seoul and Washington since 2019.
North Korea has shown no public signs of interest in aid from South Korea or the United States, though it has accepted at least limited assistance from China and Russia.