"Never again will we provide the US chief executive with another package to be used for achievements without receiving any returns," he said. "Nothing is more hypocritical than an empty promise."
The statement comes after the US State Department said it was disappointed at North Korea for suspending communication hotlines with South Korea on Tuesday.
"We want to make it clear that our country has nothing to do with the so-called 'cyber threat' that the US is talking about," North Korea's Foreign Ministry said in the statement.
"Kim Jong Un is alive and well. He has been staying in the Wonsan area since April 13," South Korea's top foreign policy adviser said.
North Korea state media said Kim had received a letter from Trump in which the US president said he was impressed by the North Korean leader's efforts to defend his people from the coronavirus.
On Feb. 16, Kim made his first public appearance in 22 days to visit a mausoleum marking the anniversary of the birth of his father and late leader Kim Jong Il.
White House national security adviser Robert O'Brien said the United States had reached out to North Korea seeking to resume talks.
While Kim may personally like Trump, he would not lead his country on the basis of personal feelings, Kim Kye Gwan, an adviser to the North Korean foreign ministry, said in the statement.
The New Year address is expected to touch upon a wide range of issues from foreign affairs and military development to the economy and education.
The draft resolution also called for a ban to be lifted on North Koreans working abroad and the termination of a 2017 requirement for all such workers to be repatriated by next week.