If it were me, I would:
1. Pull the plugs and squirt some cylinder fog in there to help oil the cylinder walls.
2. Turn it over by hand (Using a ratchet on the crank) a few times to spread the oil.
3. Put the old plugs back in, start it up, let it run for a bit
4. Replace the plugs with new plugs
I would also consider draining and replacing the oil and filter after letting it run for a bit... If it sat with zero oil in the motor, there may be some corrosion starting to form.
I would also plan on replacing the water pump impeller... You may even want to do this prior to starting the boat up.
Hopefully some of the other members will chime in with their opinions. There's a number of very experienced and knowledable owners on this board.