Take the plug out and ground it against the head, see if it has spark, may need new plug , if it has spark , spray a little starting fluid into the intake and see if it will fire.

 

.006 intake and exhaust, cold.

 

I`m surprised no one said to take the crank case plug out to drain it. I would take the spark plugs out, undo the 10mm bolt on the crank case (might have to take the skid pan off) let the motor drain, take the carb out and throughly clean it, change the tranny fluid, check to see if there is any water in the oil tank if so drain it, and lastly take the belt cover off to make sure theres no water there, all this should take you about 1 - 1.5 hours

OOPS I just read the post that says "4 stroke" I was referring to a 250 2 stroke sorry disregard my post.

 

well have you got a spark at least