Definition of tornado in question here.

[Dan Robinson]

Doing a quick search reveals myriad LSRs where landfalling waterspouts were recorded as tornadoes. The most recent I can find was June 18, 2007 at Miami Beach, FL.

MIAMI BEACH FL (9 E MIA) 18/0720 WATERSPOUT MOVED ONSHORE MIAMI BEACH NEAR 10TH STREET

And another on June 1:

2 NE SUGARLOAF KEY FL (16 ENE EYW) 1/1112
WATERSPOUT MOVED ONSHORE SUGARLOAF KEY