Rochester, N.Y.-based payroll processor Paychex Inc. said net income in the fourth quarter at 34 cents per share was nearly flat from a year earlier, despite higher sales, as costs and taxes took a bigger bite. Profit came to $123.5 million. Revenue rose 6 percent to $585.3 million, helped by price increases for the firm’s payroll and retirement services. Analysts expected 37 cents per share on revenue of $585.9 million. For the current year, Paychex expects income to rise to between $615 million and $620 million.