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how high did the water get on the dryer?
if you push the button and it tries to start but doesn't its the motor, the motor sits on the bottom of the dryer and if you had a foot of water the motor is gone, sorry, you can try opening up the dryer and spinning it by hand to try to free it up (sometimes this works) but if not you need it replaced, you can order one @ http://www.appliancepartspros.com/part_details.aspx?part_id=4340786
its possible the thermal fuse has blown but unlikely if the dryer wasn't running at the time. what does this do when you push start?
ok its the motor, try turning it by hand if it doesn't free up you need it replaced, your insurance should cover this. thanks Bryan