East Stirling's chairman expressed "deep regret" for the distress caused by comments on the social network site of youngster Brett Molloy.
The under-19 player says he was the victim of a hacker and has filed a complaint to police.
In a statement issued through lawyers, he said: "I have no comment to make at this time whilst club investigations and police investigations into my complaint are ongoing."
The Ibrox disaster claimed 66 lives on January 2 1971 when fans were crushed on stairway 13 of the stadium at the end of an Old Firm game.
An apology by East Stirling chairman Tony Ford was published on his club's website earlier today.
"I have been contacted by a number of people regarding posts made on social networking sites by one of our under-19 youth team players and I would like to thank those people for bringing this matter to my attention," it read.
"Having read these comments I share your sense of shock and revulsion. Furthermore, I am horrified that a player connected with our club can express such opinions. I am sure all Shire supporters will join me in condemning these words.
"On behalf of everyone at East Stirlingshire Football Club I would like to apologise for the actions of this individual."
The statement went on: "The player concerned has already been spoken to by club staff and has been told he will be the subject of a disciplinary procedure which will begin today."
All of the club's players were spoken to about the use of social networking sites at the start of the season, Mr Ford said.
The statement was replicated on The Rangers FC website.
A foreword from the Glasgow club stated: "The 1971 disaster, in which 66 people died, resonates deeply with all Rangers supporters and it is truly abhorrent that anyone could see fit to mock such a tragedy.
"Rangers condemns the sickening comments made and we note East Stirlingshire have issued a swift apology to everyone connected to the club."
Strathclyde Police said they were investigating the remarks.
"We can confirm that a complaint has been received and inquiries are ongoing," a force spokeswoman said.
The force was this evening unable to confirm that a complaint had been received from Molloy.
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