I would start with the engine. Look at the belts, the hoses and for any fuel leaks. Check the water strainer bringing water into the engine. It should be clean and the strainer needs to be in place. Look into the drain pan below the engine for any signs of oil leaks. Check the transmission oil to see if it looks burnt or dirty. Look at the battery terminals while your under the engine cover. Good clean terminals with no corrosion shows someone cares. Of course before you start the engine check all fluid levels. Go into the cabin and look at the wiring and cable controls. If the boat is on a trailer turn the wheel to check for any significant resistance. Look at the hoses and connections under the vee-berth and attached to the head. Once you feel good about all of this, open the thru-hull to bring water into the engine and crank her up. Listen to the sound of the engine. Look for any smoke coming out of the exhaust. You should see water come out in 3-5 secs after starting. My 21 sat all winter on the trailer. We took her for the first spring outing last weekend. The engine started within 1/2 sec of start. Let the engine warm up a bit. Once it is warm disengage the transmission by pushing the button on the throttle mechanism. You should then move the RPM up slowly and again, listen and look. Open the engine cockpit and look at the belts, hoses. If everything looks good, rev the engine up a little more. Don't over-do-it. That should get you started on a good shake down.
Cheers! You'll love it !
Karl