engine has not been ran in many years

[krazyj]

I have a friends boat that has not been in the water for ten years due to illness. It is a 1988, 22ft Dynasty with a 454 mercruiser. He had it maintained and gone over every year until a few years ago when his health got to bad. The engine was winterized three or four years ago and has not been started since. The gas tanks don't smell bad and I put a hose in them and they are empty. What things should I check before trying to see if the engine will start? What should I check after the engine is started? Thank You