Wayne,
For the work you have laid out (carb cleaning, ignition, valves) you will not automatically need any O-rings or gaskets. If you want to rebuild the carbs, you should pick up a carb kit from any of the online retailiers, and these kits will include replacements for all of the wearable parts in the carbs. Check Cycle II Recycle or just type ""SOHC carb kit" in to Google and you willl be on your way.
The ignition system does not have any gaskets in it, though you may want to pick up a new set of points/condensors. Removing the side cover for the ignition takes about 30secs and the cork gasket on that cover never really needs to be replaced unless the cover is damaged.
Valve covers have little O-Rings in them but these are resusable and, even when they fail, you are not exactly gushing oil out of the head. Don't waste your money sourcing a full gasket kit unless you are actually planning to tear into the engine, whcih it does not sound like you are.
Just pick up a Clymer manual and go through the regular, routine tune-up procedure. That way, you willl be able to spot any issues with the engine, note them, and prepare to address them at a later time.
Hope this helps.
-Keith