Authorities found the body of Patrick Luca, 41, shortly before noon Saturday after a massive search overnight, NBC-TV, New York, reported.
Luca's son, who was rescued Friday afternoon, told Coast Guard officials he saw his father, who was not wearing a life jacket, "go down" after their kayak turned over, the TV station said.
"Thankfully the boy was wearing his life jacket and a Good Samaritan was in the area to recover him," said John Olsen, the command duty officer on watch.
"On behalf of the New York City Police Department, I extend deepest condolences to the family and friends of Officer Luca, and our appreciation to the Suffolk County police for their support," Police Commissioner Ray Kelly said in a statement.
Wisconsin business offering 'therapeutic cuddling' forced to close
Exploding whale video goes viral on Internet