Don't even try to turn the engine over. That could do no good, and may do harm. If the lower unit oil was replaced when it was put away, that should be fine. If it wasn't, it could have been sitting there with moisture in it, so it needs to be changed. The water pump will be hard and set, so that's an absolute replace item, no matter when it was done previously. Many good mechanics will want to remove spark plugs, oil the cylinders, and turn it over with no plugs before attempting a start. If the carbs were left with fuel in them, they may need some work.
I use an electric pump to empty fuel tanks using the boat's fuel plumbing. Afterward, I replace the fuel filter. If fuel has been stabilized, I still get it out of there. I have an old truck I run it in diluted 5 gallons to 15 of fresh fuel, but that's my choice/risk on what to do with it.