Earlier Thursday, Noah Kreml vanished under the water at Harsha Lake while tubing about 1:45 p.m., Sheriff A.J. "Tim" Rodenberg said.
A friend who was with him called 911.
Rescue crews found his life jacket shortly after, but they were not able to recover the body until about 2 a.m. Friday.
Rodenberg suggests swim lessons and at least water survival skills for small children.
"ALWAYS keep a very close watch on them if there is water nearby," the sheriff wrote in an email. "It only takes a few seconds for them to become submerged. At our last home, we had a backyard pool. When we had pool parties with children present, we would frequently hire a lifeguard to be there and sit by the pool in case a child was in distress while the parents and adults were talking and maybe not watching the water. Didn't cost much money and a small price to pay to ensure the safety of the children."