Ice at 273K has less energy than water (although both at the same temperature). Water is having additional latent heat of fusion, hence at 273 K ice is more effective cooling than water.
At 273 K, ice absorbs more heat than water from a substance to overcome its latent heat of fusion, resulting in a more effective cooling effect. Water, in contrast, does not absorb any additional heat. Therefore, ice is more effective at cooling than water at 273 K