valves ticking i think

I'm pretty sure my valves are ticking every time I turn on my engine. Took the oil filler off to look in and kinda looks dry. The engine has been sitting for around 2 years not sure how many its been sitting before I bought it. Were do I go from her do I pull the valve cover and see what going on its all new to me. What should I do

You wrote oil Filler, did you mean oil Filter?