Is this a new to you boat that you are trying to get going? If yes, there are a ton of other items to address as well. Post if that is the case and are interested.
For the starter. Given you are hearing the starter motor spin, it’s likely the Bendix has failed. For the starter to get power the starter solenoid's plunger must move. This movement does two things: 1) it applies power to the starter itself and 2) it pushes out the pinion (part of the Bendix) to engage the flywheel. Here is a great video on starter operation.
Link. So, if the starter is spinning it means the pinion has been pushed out to engage the flywheel. And if engine not turning over, more likely than not the Bendix has failed and thus need a new starter.
If you do need a new starter, get a marine grade. The auto starters will work and are cheaper but they are not marine certified and should never be used.
Other things that should be checked are clean, bright and tight connections.
Good luck!