The audit covered 2001 and 2002

New York Yankees: The Yankees owe the city almost $3.6 million
because the team underreported its revenue and overstated its
allowable deductions, according to an audit released Wednesday by
New York City Comptroller William Thompson.

The audit covered 2001 and 2002. Thompson said the team has
agreed to pay only about $2.5 million of the $3.59 million the
comptroller says it owes the city.

"The Yankees have been extremely cooperative in meeting to
discuss this matter, but nevertheless disagree on the amount of
money owed the city," Thompson said.

New York owner George Steinbrenner downplayed the differences.

"We have agreed with virtually all of the elements of the
audit, though there are some small disagreements still to be
settled," spokesman Howard Rubenstein said.

Milwaukee Brewers: The Brewers agreed to a $700,000,
one-year contract with catcher Chad Moeller and to a
minor league deal with left-hander Rigo Beltran.

Moeller, who batted .208 with five homers and 27 RBI in 101
games for the Brewers last season, was eligible for salary
arbitration. He will back up Damian Miller, who agreed to a
three-year deal with Milwaukee this week.

"Chad did well with Ben Sheets," general manager Doug Melvin
said. "And he's a better hitter than what he showed last year."

Beltran, who went 0-0 with a 13.50 ERA in two appearances last
year for Montreal, will be invited to spring training. He would
make $385,000 next season if he is added to the major league