"I am aware that Dirk has spoken with the people at Boise State, and I don't believe it's in the best interest for us or Dirk to comment any further on that," Smith said. "But I am aware that they have had conversations."
Koetter also confirmed Tuesday that he had met with Boise State officials but declined to elaborate.
"All I can tell you is the same thing [Smith] told you yesterday," Koetter said. "I did talk to Boise State, and that's really all I'm going to say about that right now."
Koetter has a history with the Idaho school. He was the head coach there from 1998 to 2000, leaving with a 26-10 record. Koetter is from Pocatello, Idaho and played four seasons at Idaho State.
With the Falcons sitting at 3-10, there is expected to be turnover with the staff. Koetter is in his second season as offensive coordinator since replacing Mike Mularkey.
Wide receiver Roddy White shared his thoughts on Koetter being up for the Boise State job.
"We've got three more games: Any decision he makes, he's a grown man," White said. "He's a good guy, good coach, great offensive coordinator. Good mind. If he takes the job, then he takes it. If he doesn't, he doesn't."
Koetter also was head coach at Arizona State from 2001 to 2006, going 40-34.
Boise State lost coach Chris Petersen to Washington last week.
The Associated Press contributed to this report.