Before you start it, change the oil and put something cheap like Castrol GTX in it (it won't be in there long). Drain the fuel in the tank, pull the tank and fill it halfway with acetone, slosh it all around and drain it. Leave the tank out in the sun with the cap off and let it dry out.
Check the valve clearances, they are probably fine but I'd check anyway. Pop the plug and fire a little WD40 into the engine and cycle the engine a few times with the plug out. Disconnect all the electrical connections, make sure they are free of corrosion and then put them back together with fresh dielectric grease. Find the coil ground and any other system ground and pull them apart sand them clean and re-attach. Aluminum frames are notorious for corroded grounds. Verify you have a good spark with a fresh plug.
The carb is kind of a crap shoot. I would at a minimum, pull the float bowl and make sure it is clean. Pull the pilot jet and clean it, and shoot some carb cleaner through the slow air jets in the front of the carb.
Fresh plug fresh gas, and give it a shot. Once you get it good and hot dump the cheap oil, change the filter and pour your favorite oil in there.
Occasionally you might stick a ring from sitting but if you can get it to start chances are good the WD40 will help it break loose. If you have decent spark and compression and it doesn't start, pull the carb and check everything, but with any luck this shouldn't be necessary.