According to the LA Times:
"The Yankees offered their managerial job on Monday to Joe Girardi, who reportedly had been approached by the Dodgers about a position with the club.
The Dodgers were also quiet last week when asked about the reports linking them to Girardi. A source told The Times that Girardi informed the Yankees that he had an offer for a current or future managing job with another team."
The LA Times is still reporting that the Dodgers are negotiating a buy out with Grady Little and a managers contract with Joe Torre.