Police said the bodies of 12-year-old David Aurelino, 11-year-old Harley Treanor, and 8-year-old Victoria Gaines have been recovered from the waters near Oyster Bay.
According to witnesses, the yacht tipped over around 10 p.m. Wednesday after it was hit by a wake from another boat.
Owners of private boats pulled survivors out of the water and onto their vessels until authorities arrived. The U.S. Coast Guard said 24 people were rescued.
