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An independent commission has found the Cityzens guilty of 114 charges relating to serious breaches of the Premier League’s financial rules over a nine-year period between 2009 and 2018. An appeal has been lodged.
The punishment for breaking the regulations could be significant, reportedly ranging from fines and points deductions to expulsion from the Premier League.
But O’Shea is adamant that he won’t give much time to think about the situation ahead of the Blues’ trip to the Etihad Stadium on Saturday.
“I don't really know,” he admitted. “I don't really pay too much heed to it.
“There's a lot going on in my life, so I don't really need to get involved in other clubs' things.
“There's a lot going on in the media and different things happen. I think that's a battle that they're fighting themselves. What will be, will be.
The Cityzens are facing significant repercussions after years of success (Image: PA)
“You've got regulations and you've got stuff that’s in place. I'll leave it to them.
“It's way above my pay grade to have an opinion on, really.”
Enzo Maresca’s side are in fine form, boasting six wins from their opening six league games so far this season. If anything, the ongoing situation seems to have motivated their players more, shown by their 3-0 victory against 10-man Liverpool at Anfield.
O’Shea is well aware that they could be buoyed when they take on Town this weekend.
“Playing against City at any stage or any feeling is always going to be difficult,” he explained. “It's going to be a game that we're going to have to be ready for.
“We're going to have to show a lot of character in that game and see where that puts us. They've got such great quality that it doesn't really matter.
“They can put out any team and they're still going to be a really, really tough team to play against.
“Of course, it could always spur them on a bit more, but it's football, isn't it? We'll try and find our way to motivate ourselves.”