Having trouble getting bike running after 2yr storage

Still running on my old 80cc gas chopper, has it in storage for a couple years. Now trying to start it and I am having issues.

-I replaced the magneto recently, cleaned the whole carb (needle, float bown, carb etc)
-I cleaned gas tank and fuel filter and put in new gas / oil.
-The throttle assembly seems fine as it lifts the needle when the gas / hand grip is turned

When i go to start the bike I can hear the engine is chugging and trying to start, but nothing. I adjust the air valve and adjust the carb hole setting to allow air in. The bike wont startup, and the float bowl is filling up with gas and leaking out the back of the filter.

I am going to try and clean the carb, needle etc again, any other good advice would be appreciated as I am a bit rusty with my knowledge as its been a couple years. My next option after that is to replace the CDI and or spark plug, but want to make sure gas is getting into the engine first.

Thanks for any help or advice provided!!

Im gonna to try to test for a spark as I have this feeling that it is electrical related issue. Over the years of owning this bike I have replaced the magneto once a year, it seems the magneto gets "burned out", even with proper cocking around the housing to keep moisture out.

So when the bike wont start I assume its a magneto issue and go buy a new one and 2 out of 3 times it has fixed the issue ($30 is better than 10hrs wasted). This time I bought another magneto and it did NOT fix the problem. I am really hoping its not my CDI, but I do have 2 CDI's both the original china ones, as well as 2 extra spark plugs (nothing fancy).

Having some issues with my clutch, seems like the pin where the clutch arm pushes in has worn a bit, any recommended replacement / fix options (I have already flipped the pin around and both ends are worn a bit.

Also any recommended CDI / Magneto's other than those included in the china kits. Im at the point I have spent 12 hours with no success and keep running into electrical issues and using an ohm meter to test the CDI and Magneto are foreign to me, I have tried but seems to be a tedious and difficult thing to do to determine if the mag or cdi are bad. Know any easy ways?

Cleaned the carb, inlet needle etc again and still the float bowl is flooding.

Some great ideas, thanks for the info...I am going to try a few of those steps out. To KCVale, I am pretty sure I am unable to pedal the bike when the clutch is out, I have the pull the clutch to be able to pedal the bike....does this sound right? Thanks!

I swapped the CDI, tried again and started to hear the engine firing up a bit more but still leaking gas from float bowl. So i took out spark plug and cycled bike for a few hundred meters to dry out...going try again soon. Seems gasd issue, needlee is clean float bowl clip is bent down a bit and float is clean

I think I may also clip snip the wire end connectors on the cdi and mag and just twist together and cap off, may give me a more direct current as I hear many say the clips are usless, I should invest in a proper spark plug as well sometime soon...but getting parts in Ontario Canada for these things is difficult