<Page>

                                                                    Exhibit 3.78

STATE OF NEW YORK   }
                       SS:
DEPARTMENT OF STATE }


I HEREBY CERTIFY THAT THE ANNEXED COPY HAS BEEN COMPARED WITH THE ORIGINAL
DOCUMENT IN THE CUSTODY OF THE SECRETARY OF STATE AND THAT THE SAME IS A TRUE
COPY OF SAID ORIGINAL.

     WITNESS MY HAND AND SEAL OF THE DEPARTMENT OF STATE ON MAY 28, 2002

[SEAL]

                                        /s/ [ILLEGIBLE]

                                        SPECIAL DEPUTY SECRETARY OF STATE

DOS-1266(7/00)

<Page>

                                                                   f930707000321

                          CERTIFICATE OF INCORPORATION
                                       OF
                           NATURAL ENVIRONMENTAL, INC.

     Under section 402 of the Business Corporation Law

     The undersigned, for the purpose of forming a corporation pursuant to
section 402 of the business corporation law of the State of New York, does
hereby certify and set forth:

     1.   The name of this corporation is NATURAL ENVIRONMENTAL, INC.

     2.   The purpose of the corporation is to engage in any lawful act or
          activity for which corporations may be organized under the Business
          Corporation law of the State of New York. The corporation is not
          formed to engage in any act or activity requiring the consent or
          approval of any state official, department, board, agency, or other
          body without such consent or approval being obtained.

     3.   The office of this corporation is to be located in the County of Erie,
          State of New York.

     4.   The aggregate number of shares which this corporation shall have
          authority to issue is one-hundred (100) shares of one class only,
          which shares are without par value.

     5.   The Secretary of State of the State of New York is hereby designated
          the agent of this corporation upon whom process against this
          corporation may be served. The post office address to which the
          Secretary of State shall mail a copy of any process against this
          corporation served upon him as agent of this corporation is number
          2730 Transit Road, Town of West Seneca, County of Erie, State of
          New York, 14224.

     IN WITNESS WHEREOF, I have executed and subscribed this certificate and do
affirm the foregoing as true under the penalties of perjury this 16th day of
June, 1993.

                                                        /s/ John K. Jordan
                                                      --------------------------
                                                        JOHN K. JORDAN, Esq.
                                                        Incorporator
                                                        Hyatt Legal Services
                                                        3300 Niagara Falls Blvd.
                                                        Tonawanda, NY 14150
                                                        (716) 832-7777

<Page>

                                                                   f930707000321

                          CERTIFICATE OF INCORPORATION

                                       OF

                           NATURAL ENVIRONMENTAL, INC.


A corporation formed pursuant to section 402 of the Business Corporation Law
of the State of New York, with a principal address at No. 2730 Transit Road,
Town of West Seneca, County of Erie, State of New York, 14224.

[SEAL]

John K. Jordan, Esq.
Hyatt Legal Services
1330 Niagara Falls Blvd.
2nd Flr
Tonawanda NY 14150

                                        2
<Page>

STATE OF NEW YORK    }
                       SS:
DEPARTMENT OF STATE  }


I HEREBY CERTIFY THAT THE ANNEXED COPY HAS BEEN COMPARED WITH THE ORIGINAL
DOCUMENT IN THE CUSTODY OF THE SECRETARY OF STATE AND THAT THE SAME IS A TRUE
COPY OF SAID ORIGINAL.

     WITNESS MY HAND AND SEAL OF THE DEPARTMENT OF STATE ON MAY 28, 2002

[SEAL]


                                               /s/ [ILLEGIBLE]

                                               SPECIAL DEPUTY SECRETARY OF STATE

DOS-1266(7/00)

<Page>

                                                                   F990430000615

                              CERTIFICATE OF MERGER
                                       OF
                              NE ACQUISITION, INC.
                                       AND
                           NATURAL ENVIRONMENTAL, INC.
                                      INTO
                           NATURAL ENVIRONMENTAL, INC.

                UNDER SECTION 904 OF THE BUSINESS CORPORATION LAW

     We, the undersigned, being respectively the Vice President and Assistant
Secretary of NE Acquisition, Inc., and the President and Secretary of Natural
Environmental, Inc., certify:

     The Agreement and Plan of the Merger was adopted by the board of directors
of each constituent corporation.

     1.   The name of each constituent corporation is as follows:

              NE Acquisition, Inc. and Natural Environmental, Inc.

     2.   The name of the surviving corporation is:

                           Natural Environmental, Inc.

     3.   The number of outstanding shares of NE Acquisition, Inc. is ten (10)
          shares without par value, all of which are entitled to vote. The
          number of outstanding shares of Natural Environmental, Inc. is five
          (5) shares without par value, all of which shares are entitled to
          vote.

     4.   The Certificate of Incorporation of NE Acquisition, Inc., was filed by
          the Department of State on the 15th day of April, 1999

                                     1 of 2
<Page>

          and the Certificate of Incorporation of Natural Environmental, Inc.
          was filed by the Department of State on July 7, 1993.

     5.   The Merger was authorized by the Unanimous Written Consent of all
          outstanding shares of NE Acquisition, Inc., entitled to vote thereon
          and by the Unanimous Written Consent of all outstanding shares of
          Natural Environmental, Inc., entitled to vote thereon.

     6.   The Merger shall be effective on the filing of this Certificate of
          Merger by the Department of State.

     IN WITNESS WHEREOF, the undersigned have each signed this certificate and
affirmed the truth of the statements contained therein under penalty of perjury
this 28th day of April, 1999.

                                             NE ACQUISITION, INC.


                                             By: /s/ Jerry S. Cifor
                                             -----------------------------------
                                                 Jerry S. Cifor, Vice President
                                                 and Assistant Secretary


                                 NATURAL ENVIRONMENTAL, INC.


                                 By: /s/ Gordon Reger
                                    -------------------------------------
                                     Gordon Reger, President and Secretary

                                     2 of 2
<Page>

                                                                   F990430000615

                              CERTIFICATE OF MERGER
                                       OF
                              NE ACQUISITION, INC.
                                       AND
                           NATURAL ENVIRONMENTAL, INC.
                                      INTO
                           NATURAL ENVIRONMENTAL, INC.

                Under Section 904 of the Business Corporation Law

                                    DRAWDOWN
                                       NIS
                                       27

                                                   STATE OF NEW YORK
                                                   DEPARTMENT OF STATE
                                                   FILED APR 30, 1999
                                                   TAX $
                                                        ------------------------
                                                   BY: /s/ Erie
                                                      --------------------------
                                                        Erie

[NIS NATIONWIDE INFORMATION SERVICES (TM) LOGO]

52 James Street
Albany, NY 12207

(800) 873-3482
(800) 234-8522 FAX


*FILER:
Jack Quigley
Corporate Assistant Manager

                                                                    990430000638

                                        3