Sounds like an obvious thing, but always drain engine oil and add new before cracking an engine that's been sitting outside. There's always a chance that water has gotten into the crankcase and what would otherwise be a good running engine is damaged during the first start-up. I agree with the other post about the air cleaner and cleaning it and adding new oil. I've found birdnests, rat nests and live mice inside these air cleaners.
Once you get the ignition and carb working and she's running, then drain the rear end and tranny and add new lube here too.