Williams was a key figure in United's League One title win last season, and is reportedly wanted by the Latics to replace Leighton Baines.
But Iron boss Nigel Adkins has insisted there has been "no contact whatsoever" with the Lancashire side.
Williams had a transfer request turned down in the summer, and is out of contract next summer - though United will still be entitled to a transfer fee should he move as he will still be under 24.