Check for rust, especially inside the tank,... may need cleaning and recoating... or replaced...
tire cracks,... dead battery,... and carb rebuild... are a definite...
Make sure it will turn over, and check for compression,... You'll need to get oil up to the rings, or squirt a little into the spark plug hole to get compression...
also spin the wheels, and work the forks to see that the bearings aren't seized... fork seals may be dried out too...
Booger, huh?...