There are many things you could and should do depending how the motor was prepared for storage.
1) Check fuel hoses for breaks and leaks.
2) Use only fresh gas and oil mixture.
3) If the gas was treated with Sta-Bil before storing the engine, the carburator may be OK.
4) If the motor was run dry of gas mixture before storage you may be OK or you may have dried out seals and gaskets and may have to put a couple of drops of oil on the engine/carburators interfaces.
5) If the mote was not run dry or the storage and gas not treated with stable, you may have to thorough clean the carburatorn due to gum build up. If you aren't comfortable with this, take it to a dealer for servicing.
6) Depending where the motor was stored, you may
have a corrosion problem on the points. You may have to clean the points and replace the plugs. If you aren't comfortable with this, take it to a dealer for servicing.
7) You should probably put some fogging oil into the cylinders to make sure they are lubricated and provide compression.
8) After you get the motor running and before you use it on the water, replace the lower unit lubricant.