A little penetrating oil in the cylinders can't hurt, either PB Blaster or Kroil. Ditto on the valve stems, as these engines have a nasty habit of sticking valves and bending/breaking pushrods on startup after being stopped for a while. Check for rotten or rusty fuel lines, you really don't need a leak or a fire while you're tinkering with a just-started engine. Ditto on belts and hoses, they rot from the inside out, and fail without warning after years of sitting unused. Run a piece of business card stock between the points to remove any oxidation on the surface, but DON'T use sandpaper. The sanding residue can be a good insulator, and keep the spark from happening. Fresh gas and oil, and crank it up!
Jerry