Hi and welcome to FixYa. I am Kelly
First off make sure the oil is full in the crank case.
Remove the spark plug and check for spark with the Engine on / off switch ON.
If there is good spark then turn off the fuel and remove the float bowl by unscrewing the bowl nut.
1) Remove all of the debris from the float bowl. It must be very clean.
2) Clean the bowl nut. This to must be very clean.
3) In the threaded area that the bowl nut screws into there is a Brass fuel jet. You must make sure that the pin hole of the jet is free of obstructions. I use a round toothpick broken in half. Use it like a scraper and clear the pin hole of the orifice. DO NOT force the toothpick into the orifice hole. It will break off and clog the orifice. Spray carb cleaner downward into the brass tube in the carb throat making sure that the carb cleaner passes through the jet orifice.
4) Use a spray paint can lid to catch fuel and turn on the fuel. Fuel should flow enough to fill the spray paint can lid in 8 to 10 seconds with the float hanging down. Raise the float gently to the level position and make sure fuel flow stops. (If you are not getting fuel to the carb remove the main fuel line at the carb and check fuel flow.) I.e fuel selector lever on and off. Poor fuel flow here = clogged fuel tank outlet port of debris in the fuel shut off valve area.
5) Install spark plug fuel lines and float bowl.
6) Attempt start. It should start. If it does not start squirt a small amount of fuel into the carb and try a start. Just respond here with symptoms. I.e have fuel.. have spark / fuel in carb throat = brief start or no start.
There is more that can be done.

Thanks for choosing FixYa,
Kelly