The service manual is here:
http://www.kohlerengines.com/onlinecatalog/pdf/tp_2428_b.pdf
It states this for will not start:
Engine Cranks But Will Not Start
1. Empty fuel tank.
2. Fuel shut-off valve closed.
3. Poor fuel, dirt or water in the fuel system.
4. Clogged fuel line.
5. Spark plug lead(s) disconnected.
6. Key switch or kill switch in “off” position.
7. Faulty spark plugs.
8. Faulty ignition module(s).
9. SMART-SPARK™ malfunction (applicable models).
10. Carburetor solenoid malfunction.
***11. Diode in wiring harness failed in open circuit
mode.***
12. Vacuum fuel pump malfunction, or oil in vacuum
hose.
13. Vacuum hose to fuel pump leaking/cracked.
14. Battery connected backwards.
****15. Safety interlock system engaged.****
This points to a problem with either Item 11 or item 15 above.
Start troubleshooting by performing test 1 and 2 on page 132. (this SHOULD isolate the problem)
Ignition module checkout is on page 134.
See page 141 of the service manual for the wiring harness diode. To check it you would read the RED wire off if the switch to the black wire on the flywheel stator. It should only READ in one Direction (reversing the meter leads)
Also disconnect the GREEN wire off of the oil sentry and see if you get spark. If the engine is low on oil or the sensor is bad it will ground the spark. (page 118)
See page 114
Diagnostic Aid #7 “IGNITION SYSTEM” (no spark)
Possible causes:
1. Spark plug
2. Plug wire
3. Coil
4. Coil circuit(s)
“35 Pin” (MA 1.7) Metal-Cased ECU: Circuits 1,
19, 40, 40A, 43, and relay.
“24 Pin” (MSE 1.0) Plastic-Cased ECU: Circuits
22, 23, 65, 66, 30, and relay.
“32 Pin” (MSE 1.1) Plastic-Cased ECU: Circuits
30, 31, 65, 66, relay and relay circuit 30.
5. ECU grounds
6. ECU
That is pretty much all of the troubleshooting. I do wish you the best and if you need more assistance just respond here and I will gladly help you.
Thanks for using FixYa,
Kelly