RedactedNarrative: Operator #1 Statement:  "I was on the wave runner and it broke down.  I climbed on the other wave runner with my cousin and began towing it back to the Yacht Basin.  Once we started towing it, it rolled over and started taking on water and sank."   
  
  Investigation Revealed:  While towing vessel #2, with Vessel #1, the subjects noticed that Vessel #2 had capsized and began flooding.  Vessel #2 then sunk as a result of taking on water.  Subject then dialed 911 and advised Ocean County Dispatch.  Ocean County then notified the NJSP.  Sgt and I responded to the scene.  The sunken PWC was towed to Ocean Gate Yacht Basin were it was hoisted from the water with their lift.  Unknown mechanical damage occurred as a result of the sinking.