Ground the plug to the head of the engine or another good metal grounding point and make sure you are getting a good spark. It needs to be blue or white and not red or orange spark.
If you still do not have a spark, make sure the wires at the on/off switch are connected and not corroded. The other wires are the ignition ground to kill the engine and the oil switch.
If you have a remote kill switch at the handle bars it too must not be shorted out.If you have this kill switch you may also have the on/off switch at the front of the engine. Both have to be On. ( kill switch spring out from handle bars)
On level ground, make sure the oil level is in fact at the full or even slightly over full to ensure the oil level switch is working.
If still no spark take off the starter housing and make sure that the flywheel is clean from rust and the gap at the coil is correct. The gap is Slightly thinner than a business
card. The bolts should be tight.
If still no spark you may need to bypass the oil switch, and the on/off switch (s) to prove the coil is bad.
If you have a DVM meter I can tell you how to troubleshoot the electrical system to prove why you have no spark.