EXHIBIT 23.4 ------------ CLUMECK, STERN, PHILLIPS & SCHWARTZ 15910 Ventura Boulevard, Suite 1633 Encino, CA 91436 The Board of Directors Pay-Fone Systems, Inc.: We consent to incorporation in the registration statement on Form S-4 of Paychex, Inc. of our report dated August 21, 1992 relating to the statement of operations, shareholders' equity and cash flows of Pay-Fone Systems, Inc. for the year ended June 30, 1992. /s/ CLUMECK, STERN, PHILLIPS & SCHWARTZ Los Angeles, California April 11, 1995