On January 27, 2013, about 1730 eastern standard time, a Piper PA-32-260, N1967E, was substantially damaged following a partial loss of engine power and forced landing near Yonkers, New York. The commercial pilot and one passenger were not injured. The airplane was operated by the pilot under the provisions of 14 Code of Federal Regulations Part 91 as a personal flight. Visual meteorological conditions prevailed and a visual flight rules flight plan was filed. The local flight originated at Old Bridge Airport (3N6), Old Bridge, New Jersey, about 1630. The pilot reported that she was conducting a personal sightseeing flight over the Hudson River at 1,200 feet mean sea level (msl). She reported the airplane contained 74 gallons of fuel at takeoff. As the aircraft was abeam the Alpine Tower, near Alpine, New Jersey, the engine started to “stutter.” She initiated the emergency procedures in the checklist and applied carburetor heat. Engine performance worsened and the carburetor heat was left on for about 15 seconds. She then turned off the carburetor heat and engine performance improved. She climbed the airplane to 1,200 feet, and after about 20 seconds, the engine began to stutter again. Unable to maintain altitude, she made a mayday call and prepared for a forced landing on the river. The airplane touched down smoothly on the surface of the water. The pilot and passenger exited the airplane and were rescued by first responders. The wreckage was recovered from the river bottom on February 7, 2013. The upper portion of the rudder and the nose landing gear were bent. The wreckage was recovered to a storage facility at Clayton, Delaware, where a detailed examination of the airframe and engine was performed. The fuel selector handle was in the “left main” tank position. The magneto switch was in the “both” position. All engine controls were in the “full forward” positions. The carburetor heat was found in the “cold” position and functioned normally when tested. Engine compression and suction were observed on all cylinders when the engine was rotated manually. The top of the engine was covered with mud. All of the ignition leads were removed and tested; the leads to the numbers 2 and 4 top spark plugs produced a spark when the crankshaft was rotated manually. No other leads would produce a spark. The top spark plugs were removed for inspection; the leads were covered with deposits and corrosion. The carburetor fuel inlet screen was removed and inspected; it contained a sand-like substance on the surface. The carburetor venturi was intact; however, it was lightly coated with mud and debris. A review of the Federal Aviation Administration (FAA) Special Airworthiness Information Bulletin, CE-09-35, dated June 30, 2009, revealed that the temperature and dew point at the nearest weather reporting station were not conducive to carburetor icing.