SHORTLY AFTER TAKEOFF FROM AN ICE COVERED LAKE, THE ENGINE LOST POWER. THE PILOT MADE A TURN TO AVOID GOING INTO THE OCEAN AND STALLED THE AIRPLANE ONTO THE ICE. THE PILOT SAID HE USED CARBURETOR HEAT PRIOR TO TAKEOFF. THE EXAMINATION OF THE AIRPLANE BY THE FAA REVEALED 'WATER STILL REMAINING IN THE GAS BOWL AND ALSO IN THE CARBURETOR...AND DEAD BUG DEBRIS FROM THE FUEL LINE ELBOW.