Just got a free Toro lawn mower and it won't start. Tank was empty so I put new gas in. Pushed primer bulb as instructed and gas squirted out of little red tube inside carb. I had the air filter off so I could see this happening. Sprayed in some starting fluid and still not a pop. Removed spark plug and it was dry. I grounded plug against the engine head and had my son pull the start cord several times. No Spark. He did have the safety handle pulled down to the push handle. Any ideas how to proceed from here? Thanks to any and all.

Check safety Handel switch. Fix if bad or temporally bypass it. If that doesn't work I would think you have a bad ignition coil or bad rust on the flywheel magnets and the coils magneto. Sandpaper the coil mag. And flywhell

Thanks 21 boat. I just took off the cover and sand blasted the flywheel and coil. They were very rusty. Checked to make sure cables were all moving full throw. Also pulled the ground wire off coil. Still no spark. Is there any way to check the coil before I just buy a new one and hope for the best?
Thanks