There's going to be a natural clear out anyway looking at the contracts. Off the top of my head I would
Get in a new right back rather than making either Bruno or Calde first choice
Extend PIG and Upson
Try to keep Ward or find very similar
Not keep Andrews
Not keep Orlandi unless he can prove...
We had Bridcutt (effectively both quarterback and strong safety) and Vicente (hardly played but, when he did, never passed the ball backwards, not once) under Poyet. Now we were never going to keep the latter (nor should we). As soon as Poyet was suspended that was effectively Bridcutt's cards...