New York City Omnibus Corporation was a bus operator in the borough of Manhattan in New York City. It was first organized as a bus subsidiary of New York Railways Corporation to take over that company's routes as they were converted from streetcar to bus operation. It controlled, and ultimately merged into its own operation, two smaller bus companies: Madison Avenue Coach Company, Incorporated and Eighth Avenue Coach Corporation. It also took over most, but not all, of the operations of Green Bus Lines when that company gave up its Manhattan franchises for franchises in Queens.