The New Year has not started well on Sydney's beaches with a body recovered and a search ongoing. (Jessica Hromas/AAP PHOTOS)The New Year has not started well on Sydney’s beaches with a body recovered and a search ongoing. (Jessica Hromas/AAP PHOTOS) Credit: AAP

The body of a woman, who was swept out to sea after being struck by a wave on rocks, has been recovered, while a search is under way for a missing swimmer.

In a tragic start to the New Year on Sydney’s eastern beaches, emergency services were called to Maroubra Beach at 4am after reports a person had been swept into the ocean.

Witnesses told police that a 25-year-old woman had been hit by a wave that knocked her into a tidal rock pool before further waves swept her into the ocean.

Witnesses told police that a 25-year-old woman had been hit by a wave that knocked her into a tidal rock poolWitnesses told police that a 25-year-old woman had been hit by a wave that knocked her into a tidal rock pool Credit: News Corp Australia

A search involving Marine Area Command, PolAir and NSW Ambulance began and a body was located at 5am.

While yet to be formally identified, it was believed to be the missing woman and a report will be prepared for the coroner.

At nearby Coogee Beach, a search was underway for a swimmer believed to be missing in the water.

Just after 6am, emergency services were alerted to a man in trouble in the water.

TV news footage showed a fully-clothed police officer entering the water to try to save the man, believed to be aged in his 20s, but rescuers were unable to bring him to shore.

Emergency services and surf lifesavers were continuing to search.

On the NSW Central Coast, the Westpac rescue helicopter was sent to Avoca beach to retrieve a middle-aged man who was pulled unconscious from the water at 6.45pm on New Year’s Eve.

He was treated at the scene by a paramedic and a doctor from the helicopter’s critical care medical team before being transported to Royal North Shore Hospital in a serious condition.

NSW Police, lifeguards, and marine rescue are on the scene . NSW Police, lifeguards, and marine rescue are on the scene . Credit: News Corp Australia

The incidents follow the death of a man in Sydney on New Year’s Eve after a dinghy capsized at Palm Beach.

Two men and a 14-year-old boy were in the vessel when it overturned in rough conditions around Barrenjoey Headland about 11.35am.

A man was pulled from the water by surf lifesavers and treated by paramedics, but he died at the scene.

A second man was able to climb onto nearby rocks before he was winched to safety by a rescue helicopter and taken to hospital.

Video from the scene showed the man bleeding heavily from his leg, while the dinghy was overturned on the rocks.

A search for the missing boy was expected to continue on New Year’s Day.

NSW Surf Life Saving are urging the public to check conditions before heading out on a boat and to wear life jackets.