Cowley has been installed as the early favourite by a number of bookmakers to replace Paul Heckingbottom, but has distanced himself from reports.
Speaking to the Lincolnshire Echo, Cowley, who guided the Red Imps to the EFL Trophy final on Tuesday night, said: “I am always focused on the here and now. To be fair I don’t have time to focus on anything else.
“I don’t want to cut corners so my focus is on Lincoln City.
“It is nice to be mentioned for others as that means your team is doing well, which means I am doing well.
“I will take it as a compliment but we (Nicky and I) are fully committed to Lincoln City and we always like to finish what we start.”
However, it is understood Barnsley have made moves to speak to Cowley.
The Reds are interested in bringing Cowley and his brother, assistant boss Nick, to Oakwell.
They were previously keen on the Cowleys and, despite a December takeover, remain admirers of the brothers.
But Barnsley, a point above the relegation zone, will need to convince the siblings Oakwell is the right move for them.