A short position will show up in the OS count of the TA. That is their purpose - to keep track of all the shareholders of record. When a stock is shorted, someone buys it, and owns it. They and the stock are recorded by the TA. The TA does not have the ability to determine if a short position is a naked short position or a legitimate short.
If Roth wants to short 1 million shares of FGFC, his brokerage house "borrows" 1 million shares from Titan. Those shares are sold to twichey. The TA now lists titan as having 1 million shares and Twitchey as having 1 million shares. The TA will show an excess of 1 million shares over the outstanding count of FGFC until Roth covers the short by purchasing 1 million shares from someone else.
The TA numbers are wrong and they are dynamic. They are wrong because they don't include the buyback of the restricted shares from Viyon. And they are Dynamic because they can change daily with the short interest in FGFC.
FGFC can not legally issue more than 142 million shares. The TA could legally show a share count of 384 million shares - The 100 million restricted + the 142 million float + 142 million shorted.
If the TA showed more than 384 million shares outstanding it would show there was a naked short position.