This is probably related to 1d22f8f, the scenario the commit addresses doesn't apply to me so i have replaced line 319 in node_modules/react-native/React/Views/RCTScrollView.m with

// self.contentOffset = CGPointMake(
//   MAX(0, MIN(originalOffset.x, fullContentSize.width - boundsSize.width)),
//   MAX(0, MIN(originalOffset.y, fullContentSize.height - boundsSize.height)));
self.contentOffset= originalOffset;

That fixes my negative offset with refresh control problem, it will have to do until the issue is fixed.

Well, the problem with this issue is that contentOffset prop should not exist in the first place. (And it does not exist on Android.)
Could we use scrollTo method instead?

@shergin I think we should try landing #15670 to fix that regression

I have similar problem and solved it with:

self.contentOffset = CGPointMake(
    MAX(-contentInset.left, MIN(originalOffset.x, fullContentSize.width - boundsSize.width)),
    MAX(-contentInset.top, MIN(originalOffset.y, fullContentSize.height - boundsSize.height)));

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@shergin Could you explain more why contentOffset prop should not exists? For example now on Android I have to do weird hacks to init scroll view's position to something that I want.