I'd probably turn it over by hand, change all fluid and filters, make sure all seacocks (intake and discharge, if it has a seacock) are open, all fuel valves are open, prime the fuel system, make sure nothing leaked during priming, make sure no load is on it, check the battery or use jumpers to a good one, and give it a crank or few, stopping right away if it didn't turn over (likely stuck starter, as it just turned over by hand, so I wouldn't want to burn it out trying -- I'd then disassemble it to unstuck it and try again. Others would tap with hammer).
If I wanted to get right to it, I'd check the fluids to make sure they didn't seem bad, skip turning it over by hand and changing filters and fluids, and give it a crank just to see if it turned over. But, again, I wouldn't keep cranking it as, if it isn't getting fuel or starting or turning over, etc, that'll just eat a starter.
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