32k miles is really low, and cars that sit around do tend to have more issues, however if it has been properly maintained (oil changed every year, etc) that is less of an issue. I would highly recommend a good PPI from a good indie shop familiar with Porsches Also, IMS is not really an issue for a '99, that only became an issue in '00/'01 when Porsche "redesigned" the bearing.
If the maintenance costs are going to be a problem this may not be the car for you, the parts are not cheap, and there are certain items where you must use OEM parts or you will end up with a lot of headaches (like the coolant tank). I love my '99 and some years I spend less than $500 on just an oil change and a few small things, other years I have spent $2-3k, and that doesn't include upgrades. If you are open to DIY, you can save a lot of money and there are a ton of 986-specific guides online.
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1999 Ocean Blue Metallic Boxster - blueboxster.com
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