If there is any fuel left in it.....I would drain that from the tank and carb bowl, then add fresh fuel before I tried to start it.
I would also consider removing the spark plug and spraying in some fogging oil that Sta-Bil makes so the cylinder is lubricated (or at a minimum remove the plug and put in a couple of ounces of light oil). Lancer fired up a Savage that had been in storage for a few years, and the piston/cylinder was dry and the piston got scored from lack of oil. I guess the oil can eventually all drip of the piston/cylinder when stored for long periods of time.
Here is a thread for a bike that I recently brought out of a 9 year period of being dormant.....maybe some of it will apply to your bike. I cleaned the carb and it was a good decision - the float bowl definitely had some goo in it, and the pilot jet was plugged with dirt/corrosion.
http://suzukisavage.com/cgi-bin/YaBB.pl?num=1440293732Since you know the bike....I would recommend the following:
Clean any dirt away from the spark plug hole, then remove the spark plug and spray in Sta-Bil starting fluid. It will lubricate the piston and cylinder which are probably dry after sitting for 2 years. Replace the spark plug.
Attempt to slow charge the battery back to life....no more than a 1.5 amp charger (OK....2 amp if that is what you have).
Drain all fuel out of the tank and carb. I would recommend taking the float bowl off to see what is in there....and if there is goo or corrosion I would take the jets out and clean them at a minimum. The pilot jet is small and easily plugged up when sitting dormant. You could skip this step if you are willing to gamble that the carb is clean and the bike will run just fine....it really won't hurt anything to see if the bike will start and run before you take the float bowl off.
I wouldn't change the oil or ail oilter until after you have the bike running again. If you remove the filter the engine will be running for a bit with no oil pressure as it is filling the filter housing up with oil....and I would rather start the bike up and get oil moving around in the oil passages and up to the cam and rockers ASAP on start up.
If you really want to be sure.....I would remove the exhaust valve inspection cover and squirt some oil on the cam and rockers.
If the bike was sitting in an area where it got anything corroded, you might want to take the rear wheel off and clean out the rust from the brake drum. Applying the brakes on a rusty drum really hurts the performance of the brake shoes when the loose rust gets jammed into the friction material.
Add fresh fuel and put a working battery back in.....and see if the bike will start and run. Sit on the bike and pull the bike up off the kick stand so it is vertical, and try to fire it up. Don't let it idle on the kickstand as the low oil pressure and tippy angle seems to be hard on the right side cam lobe. Run it for a few minutes if it runs well, and then go for a nice gentle ride. If the bike doesn't run well....time for a carb cleaning session.