Just drop them into the timeline.
You may not have ANY problems with sync.
The 32 KHz vs. 48 kHz “problems” are not a “given”.
The thing that nobody seems to remember is that TIME (minutes, seconds, frames) is what determines the real “length”.
And whatever the SAMPLE RATE, it was still based on SECONDS (32 kHz per SECOND, 48 kHz per SECOND).
So, a 10 second clip with 32 kHz audio samples is still 10 seconds LONG on a 48 kHz timeline.
You WILL need to RENDER the 32 kHz audio (choose audio to play/render at “High Quality” in the settings) but there’s a very good chance that you will have no ill sync effects from using the 32 kHz clips.
If you DO… just “slice” (razor blade) the audio track(s) during pauses and slide the track(s) back into sync with the video.