Ok, it sounds like no major damage from lack of oil. To get the engine to run you need compression, spark, correct fuel to air 14:1 mix, correct timing. So, start with a fully charged battery. Next, make sure kill switch is in run position. Next see if you have a good spark, take out the plug, ground it to the head, ignition on, crank, is there a good spark?
If so, check compression, stand on the kick start, if you can put your weight of an adult man on the kick lever without pushing past the compression stroke, you have enough compression.
Next,fuel mix, if bike stored any length of time with ethanol fuel, drain it get some new fuel. Check for clogged fuel screen/filter, does the fuel drain from tap easily? Remove the float bowl, check for sludge/varnish in the idle. main jet, and needle jet (alcohol fuel is very susceptible to clogged jets). If jets are clogged, soak in carb cleaner.
If everything is clean, the only thing left is timing. Check that the points open freely, and arenot burned. If points ok, get a timing tool for to get TDC, get a continuity light, the timing light should illuminate when the piston is 0.8 mm BTDC.
If you do that , the engine should start.
My bet is on a dirty carb, clogged fuel screen, plugged fuel cap vent, weak battery, timing off, burned points.