The defender will go up against his former employers for the first time on Sunday with United still in with a chance of lifting the Premier League trophy.
Sir Alex Ferguson's men sit level on points with leaders Manchester City, who lead the table on goal difference and host QPR in their final encounter.
City boss Mancini has said he expects United to pick up an "easy" win when they travel to the Stadium of Light, an insinuation that has riled Black Cats boss Martin O'Neill.
O'Shea was also piqued by the suggestion, pointing out that Sunderland have taken four points off City this season, beating them on Wearside before coming from two goals down to peg them to a draw at the Etihad Stadium.
"Believe me, the two times City have played against us this season, they knew it wasn't an easy game," he told The Guardian.
"We've taken four points off them, and it should have been six if we think about the game at their place."
O'Shea believes Mancini's comments are his attempt to "fire up" the Sunderland players ahead of Sunday's clash but, like manager O'Neill, the 31-year-old is unimpressed by his methods.
"I think he is starting to enjoy his psychological games but, as the gaffer said, to call the integrity of the Premier League into question is disappointing," he added.
"He's going for the title and he's going to try certain things. But he doesn't need to do that."
Sunderland head into the encounter chasing a top-10 finish and O'Shea insists they will be bidding to end the season on a high note.
"First and foremost, you want to do well for yourself and your own team," he said.
"It could be a huge game for United, depending on how City do, but we want to finish with a win for our fans and we want to try to get in the top 10."
United have seen City slash their eight-point lead at the top to nothing in recent weeks and O'Shea was surprised to see his former club relinquish the top spot.
He added: "You would have expected, with all their experience, they would have managed to keep that advantage so close to the end of the season."
Club captain Cattermole insists there is plenty to play for for the Black Cats with £3million of Premier League prize money up for grabs.
Sunderland could finish 10th with a win and earn £8.32million but if results go against them they could slip to 14th - and collect just £5.3million.
Cattermole said: "We have important points to play for if we want to finish as high as we can in the table and it will not be taken lightly by us.
"It might be a big game for United but it is worth three points and that makes it massive for us too."
If United are to retain their title, they have to beat the Black Cats and then hope relegation-threatened QPR earn a draw at least at Manchester City.
Cattermole added: "Both City and United still have everything to play for going into the last match.
"Anything could happen. We have to make sure we do our part.
"The rest of the country might be watching Manchester United but we only care about ourselves.
"Just because we can't win the league doesn't mean it is worth any less to us."
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