Because the ground is usually warmer than the air. The ground takes much longer to cool. So it's still around 10 degrees celcius when the air is freezing. The air cools the water closest to it (on the top of the lake) and it freezes first. Most lakes don't freeze right to the bottom, except around the edges because the ground 'insulates' the lake water. That's why fish don't die when a lake freezes, they're still in the water that's beneath the ice.
Also, ice is less dense than water so it does float on top of the water