Everyone deals with this differently. I've been fortunate enough to have served on 3 different exec boards so I've seen MANY ex-officers deal with stepping down.
It's hard, ESPECIALLY when your new exec claims that you didn't do a great job and says maybe they can do it better. Maybe they can.. but more likely they'll learn what the real world is like
Challenge them to do better but don't say it can't be done.
The best advice I can give you is to take officer transitions VERY seriously. Have a retreat, discuss goals and such. Encourage new officers to discuss matters on a regular basis with the immediate past officer.
One thing we've just instituted for my particular office is that we elect my assistant and in 1 year he becomes Treasurer. Gives me a whole year to prove to him that I know what I'm doing
Contrary to the opinion of most, MANY people are open to your advice. Just don't be upset when they don't do what you suggested.
But PLEASE don't come back and be a thorn in their side every time they try to do something that you wouldn't do. I won't go further into it but that's the absolute worst thing you can do.