That depends how it was stored and for how long. Certainly new oil is recommended.
If I've had the same gas sitting in the tank with stabilizer added for months, I usually transfer it to my car and get a fresh tank of gas for the bike.
As long as you properly lubricated anything that might rust before you put it in storage and washed & waxed it prior to storing there isn't a whole lot of prep you'll need other than putting new oil in, checking for loose fittings and bolts, making sure the tires are the correct pressure with no "flat spots" from storage, etc. Routine stuff you should do all the time.