Smith's final game in charge at Ibrox was last Sunday's 5-1 win over Kilmarnock which secured the Clydesdale Bank Premier League title for Rangers by one point from Old Firm rivals Celtic. The 63-year-old then said he was pleased to be leaving Scottish football, believing Celtic's contentious relationships with both match officials and the Scottish Football Association overshadowed the whole season.
Wilson disputed Smith's claims, defending Celtic's stance, and was sad the Rangers boss felt it necessary to make the comments after taking his tenth SPL title.
Wilson said: "If I won the league I'd just be delighted my team had won the league instead of having a parting shot. It's disappointing now, looking back at the end of the season, that the Rangers manager, who has been hugely successful at Ibrox, ending on the final day winning the championship, still feels he has to point the finger at something instead of just enjoying the success he's had. It was the referees' problem. It's just unfortunate that it was our club at the centre of it. We were right to defend ourselves in the way we did."
Wilson referred back to the October 17 clash at Dundee United, when Celtic had a penalty controversially rescinded in their 2-1 win and the subsequent fallout led to referee Dougie McDonald admitting to lying to Celtic manager Neil Lennon.
After forensic analysis of the events at Tannadice, claim and counter-claim, McDonald accepted responsibility and resigned.
Scottish officials were subject to heightened scrutiny and in November they opted to strike, upset at questions over their honesty and integrity. Wilson felt it was unfair for Celtic, who later successfully challenged a touchline ban on Lennon, to be deemed culpable for the events.
He added: "When you look back to it - I think Walter Smith will agree - a referee lost his job for lying to the manager at Tannadice. That's what kicked it off and it went on from there with the referees' strike.
"It was a poor part of the season, no doubt. We didn't like it, as much as any other team in the league didn't like it. Every club and manager is critical of referees when they feel they've got a point. I just feel the evidence has come out now that we were in the right at that time. I don't think we set the tone for it, no."