"There have been no conversations between the Yankees and the Marlins," Samson told MLB.com at a team community event.
Samson's comment echoed what Yankees general manager Brian Cashman told reporters on Wednesday.
"I've had no discussions whatsoever with the Marlins," Cashman said on Wednesday before Game 4 of the American League Championship Series between the Yankees and Tigers was postponed by rain. "I certainly would never have any trade discussions under the circumstances. ... I can tell you there are no discussions whatsoever. We are not down the line on any trade talks on any of our players, including Alex, and I haven't engaged any general manager about trade discussions since the [July 31 non-waiver Trade] Deadline, for the most part."
Asked how a rumor might start, Samson replied: "We're Miami."
Samson joined about 200 team employees on Thursday as part of the "Marlins Day of Service and Philanthropy" at Edison Middle School. The organization donated $80,000 to education-related initiatives.
Also on hand was Sharon Robinson, the daughter of baseball pioneer Jackie Robinson.
"Again, today, when you talk about all of our employees and what they're doing," Samson said, "it's just remarkable. As a member of the Miami community, we have to do these things and we want to do these things. And we're going to be able to make a big difference, and that feels good."
A possible Rodriguez trade to the Marlins was first reported by Keith Olbermann, who said the teams had discussed it.
Rodriguez, who grew up in Miami, has five years and a guaranteed $114 million remaining on his contract. Even if the Marlins had serious interest, a major issue would be how much of A-Rod's salary Miami would absorb.
ESPNNewYork.com reported on Wednesday that Marlins owner Jeffrey Loria and Yankees president Randy Levine previously discussed a possible trade involving Rodriguez. It was said to initially be done jokingly, but has since gained some steam.
Loria, who has been in Europe recently, is expected to attend the Marlins' organizational meetings next week.
While the Yankees are focused on the playoffs, the Marlins have some internal issues to settle.
Manager Ozzie Guillen, who has three years remaining on his contract, has not been informed if he will return next season. And there remains the possibility that there could be restructuring in the front office.
Before seriously considering trades, Loria first must settle the team's chain of command.