THE MANAGER OF THE DESTINATION ARPT SAID THE PLT HAD CALLED EARLIER IN THE EVENING & HAD ASKED TO BE PICKED UP AT THE ARPT. THE PLT SAID THAT HE WOULD FLY OVER THE MANAGER'S HOUSE AFTER HE ARRIVED. THE MANAGER HEARD THE ACFT FLY OVER FROM EAST TO WEST. REPORTEDLY, THE ENG WAS RUNNING NORMALLY UNTIL THE ACFT CRASHED IN THE OPEN SEA APRX 1-1/2 MI WEST-SOUTHWEST OF THE ARPT. A SEARCH WAS INITIATED & THE PASSENGER'S BODY WAS FOUND AT ABOUT 0030 EDT. THE PLT'S BODY WAS NOT FOUND UNTIL THE NEXT DAY AT APRX 1330. THE ACFT WAS FOUND & RETRIEVED FROM WHERE IT CRASHED IN ABOUT 15 FT OF SEA WATER. IT WAS DESTROYED BY IMPACT. THE ENG HAD SEPARATED FROM THE FIREWALL. THE PROP BLADES WERE TWISTED & BENT IN THE OPPOSITE DIRECTION OF ROTATION. THE RIGHT WING WAS STILL ATTACHED TO THE FUSELAGE & THE LEADING EDGE WAS CRUSHED CHORDWISE. THE LEFT WING WAS BROKEN & DISTORTED. TOXICOLOGY CHECKS OF THE PLT'S BLOOD & URINE SHOWED ALCOHOL LEVELS OF 0.157% & 0.188%, RESPECTIVELY.