NEW YORK (Reuters) - New York City has spent $85.4 million so far on emergency contracts in response to superstorm Sandy, city Comptroller John Liu said on Monday, nearly tripling an earlier estimate.

As of November 5, the contracts approved for the response, recovery and relief efforts associated with Sandy totaled $85.4 million, up $29.2 million on October 31.

The repair of damaged beaches, from Manhattan to Coney Island and the Rockaways, was the single highest item, totaling nearly $30.4 million so far. The comptroller said that further updates on the post-Sandy expenses will be issued in coming days.

(Editing by Will Dunham)