Marguerite Wetzel, a Montauk resident who knows the Smith family from trips to Puerto Rico, could barely talk about the death.
"I have two sons, and he exemplified everything you would want your sons to be. I'm going to start tearing up," she said, her voice cracking.
Smith had lived with his parents and a 19-year-old brother when he was not at college.
Fire Department of New York Chief Michael Light, a longtime friend of Smith's recently retired firefighter father, said someone who was with Smith in waters off Maria's Beach in the Puerto Rican community of Rincon notified him of the death.
"We know he died in the water while he was surfing. It's under investigation as to the cause," Light said.
"I believe he was with some friends."
Smith's body was found floating near his surfboard, police said. Authorities said a resident of the Puerto Rican town, whose beaches attract surfers from across the world, spotted Smith in the water and took him to shore. They said a doctor tried to resuscitate him.
Light said Smith rescued as many as a dozen people during the superstorm by paddling from porch to porch with his surfboard, moving the helpless, including children and the elderly, from imperiled perches amid swirling floodwaters and a sky filled with flames from a gas line explosion as more than a dozen homes around him burned to the ground.
"It was totally brave and selfless," Light said.
People magazine, which named Smith one of its Heroes of the Year, credited Smith and neighbour Michael McDonnell with rescuing six people trapped by the flood and fire by connecting electric cords and twine into a makeshift rope that could be gripped as they walked the surfboard with people on it to safety at the storm's height.
The flood and fire occurred in a Queens neighbourhood with an unusually high population of police officers and firefighters, which might explain why a higher proportion of residents lost their lives on September 11 than just about anywhere else.
Two months later, American Airlines Flight 587 smashed into a home, killing 265 people and setting off fires that destroyed the homes of those living around Smith and his family.
The Smith family home was spared again during Superstorm Sandy when fires destroyed neighbours' properties and the Harbor Light Restaurant, where Smith sometimes worked as a bartender.
Smith, who helped neighbours clean up and rebuild after the storm, had gone recently to Puerto Rico, where his family has a home in the popular beach town.
-AAP