Did you change the fuel filter? Hit it with a shot of starting fluid and see if it fires, if it does you need to clean the system again but first make sure your emergency relay is not tripped.

Tack off the spark plugs and tray to star the engine to get all water about. During that you will know if the gas is going on or not you will smell it. Also tray to disconnect the gas line from the engine and run the gas pump to see what is coming out of it. Also check the gas filter may be it's bad.

Was it ran before water was discovered?. If so you may wind up needing to rebuild the engine.

You need to dry it out as stated. Water will not help your engine. You may need to flush the fuel lines with fresh gas. Use an additive in the gas to help absorb the remaining moisture.