OYSTER BAY — In an early report released by Nassau County officials, the boat that capsized during a Fourth of July celebration appears to have been mechanically and structurally sound at the time of the accident. The 34-foot-long boat, named Kandi Won, was carrying 27 people before sinking 60 feet beneath the surface. Three children, 11-year-old Harlie Treanor and, 7-year-old Victoria Gaines and 12-year-old David Aurelino, died trapped in the cabin. Police officials also said there were enough life jackets for everyone onboard at the time of the accident.