The United Nations said many people were injured after scurrying through aid convoys in Gaza on Thursday.
UN observers visited Al-Shifa Hospital in Gaza City and saw that some of the approximately 200 people were still receiving**.
Hamas, which rules Gaza, accused Israel of being a civilian, but Israel said it had "happened" after its troops fired warning shots.
World leaders have called for a full investigation.
The incident occurred in the early hours of Thursday morning when hundreds of people were traveling along the coastal road accompanied by the Israeli military, and hundreds of people were riding in aid convoys.
The World Food Programme has warned of impending famine in northern Gaza and has received little assistance in recent weeks, with an estimated 300,000 people living in places with little food or clean water.
In footage from the scene, gunshots can be heard, and people can be seen scrambling over the trucks and hiding behind the vehicles.
Gaza's Hamas-run health ministry said at least 112 people were killed and another 760 injured in the incident.
Danial Hagari, a spokesman for the Israel Defense Forces (IDF), said in a statement on Social **: "Dozens of Gazans have been injured as a result of pushing and trampling.
Lieutenant Colonel Peter Lerner also told Channel 4 News that "a group of ** stormed the convoy" and that the Israeli army "cautiously [tried] to disperse ** with several warning shots."
Mark Regev, a special adviser to the Israeli prime minister, told CNN earlier that Israel was not directly involved in any way and that the gunfire came from "Palestinian armed groups", although he did not provide evidence.
On Friday, Stephane Dujarric, a spokesman for U.N. Secretary-General António Guterres, said the U.N. team had visited Al-Shifa Hospital earlier in the day and had seen "numerous gunshot wounds" among survivors.
He said he was not aware that the team had examined the bodies of any of the victims.
Dr Mohamed Salha, interim hospital manager at Al-AWDA Hospital, previously told the BBC that Al-AWDA had received 176 wounded, 142 of whom had gunshot wounds.
He added that others had broken limbs in *** pieces.
In response to the incident, British Foreign Secretary Lord Cameron called the deaths "horrific" and said "urgent investigation and accountability are essential".
This must never happen again," he said.
He added that the incident was inextricably linked to the "lack of aid" coming into Gaza, and called the current level "completely unacceptable."
Joe Biden announced that the United States would begin airlifting aid to Gaza, saying, "Innocent people are caught in a terrible war and unable to feed their families." We need to do more, and the United States will do more.
On 7 October, Hamas gunmen killed some 1,200 people in southern Israel and took 253 people back to Gaza as hostages, and the Israeli military launched a massive air and ground operation to destroy Hamas, which is banned as a terrorist organization by Israel, Britain and other countries.
More than 30,000 people have been killed in Gaza, including 21,000 children and women, and about 7,000 are missing and at least 70,450 injured since then, according to the Hamas-run health ministry in Gaza.