mower sat replaced the battery took off carb found water wont start

If you had water in carburetor, some might have made it into the combustion chamber. Be sure that is vacuumed out because too much water will damage your motor when the piston comes up to compress it. (Water cannot be compressed) Are you getting power to the spark plug? Pull the wire off the spark plug. Stick a screwdriver in the end that was connected to the spark plug. Hold it close to a metal part of the motor. Turn over the starter. You should see a spark arc from the screwdriver to the motor. If you can't be sure and you are brave, you can touch the screwdriver while turning over the motor and see if it shocks you. (It's not that bad) If it doesn't spark (or shock you) Check for a magneto or generator. If it has a magneto for providing electricity to the spark plug, you can follow the spark plug wire to a coil mounted on the side of the motor. The coil gets voltage via induction caused by friction when a magnet built onto the flywheel passes by it. check the flywheel for rust on the magnet. Rust can be removed with sandpaper. If you have spark, see if you are getting gas in the combustion chamber (inside the spark plug hole) It should smell like gas inside the hole when spark plug is out. You can even pour a little gas into the hole, reinstall a good spark plug, connect the wire and see if it starts. If it does for just a few seconds, then dies, ckeck fuel filter, then if that's clean, you might need to clean the carburetor. Gas dries inside and gets thick and moving parts stick. You can check compression. While you have the spark plug out, Hold your finger over the hole and turn the motor over. (Keep the spark plug wire away from your hand or else you might get shocked) Do you feel pressure? It should be too great for your finger to hold it.