Various ways to handle this. A couple of ideas.
Check the tax return, bylaws/op agreement, to see if they are cash or accrual basis. It should be accrual but If cash you don't have a matching principle to be concerned with and can pay them, even now, at any time without issue. That said you shouldn't pay without invoices/receipts of all items purchased, a list should not suffice as that is not proof that the supplier/trade was ever paid (future claim). I would then confirm these weren't already paid but i assume that will be hard to do since the guy probably didn't keep reconciled accounting.
If accrual they should have accounted for the expense during the period incurred. You can tell them that their not expensing these items at the time did not follow the rules and presents a problem for the league. One there was a lack of reporting and transparency and if some things were not reported it puts into question all transactions that were not recorded. Therefore, an entire review of the accounting should take place. Furthermore if the claimed expenses are found to be valid the league, technically, if possible would have to pay to make adjusting entries to the accounting, back to the date of the expense, and then may have to make amended tax filings for each year since that time. In other words, what you are asking for folks is a big pain in the ass and may cost the league more to fix the problem than your problem. Or send them the difference of what they paid and the accountants bill. Speaking of which i'm charging you 10k for the consulting above. Where do i send the bill?
In the end I'd make a small donation to the family on behalf of the league for his service and be done with it. This way your not heartless but doesn't reward his lack of accountability.
Or return all the shit they donated.