MATTER OF SHARON

Ordered that the orders are affirmed insofar as appealed from, without costs or disbursements.

Contrary to the mother's contentions, the record amply supports the Family Court's findings that the petitioner fulfilled its statutory obligation (see, Social Services Law § 384-b) of employing diligent efforts to strengthen the parent-child relationship (see, e.g., Matter of Star Leslie W., 63 N.Y.2d 136). Moreover, the agency sustained its burden of demonstrating, by clear and convincing evidence, that the mother permanently neglected her children by making no efforts to contact them or to establish a realistic plan for their future (see, Matter of Gregory B., 74 N.Y.2d 77). We note that a parent's incarceration does not excuse the planning requirement, and under the facts and circumstances of this case, the mother did not offer a viable plan (see, Matter of Gregory B., supra, at 87-88). Mangano, P.J., Bracken, Rubin and Rosenblatt, JJ., concur.