In Matter of Bank of NY, (35 NY2d 512, 519, 323 N.E.2d 700, 364 N.Y.S.2d 164 [1974]), the court found that there was not a sufficient basis to surcharge a trustee regarding decisions he made in the management of a trust. Therein, the record disclosed that the trustee acted in good faith and that there was no evidence that he failed to exercise diligence and prudence in the care and management of the funds, "as, in general, prudent men of discretion and intelligence in such matters, employ in their own like affairs" (id. at 518-519). Indeed, the court in that case went on to state: It was not shown in any instance that the losses to the trust fund resulted from imprudence or negligence. There was evidence of attention and consideration with reference to each decision made. Obviously, it is not sufficient that hindsight might suggest that another course would have been more beneficial; nor does a mere error of investment judgment mandate a surcharge. (id.)