Rosler signed French striker Andy Delort from Tours and Spanish forward Oriol Riera from Deportivo La Coruna in the summer of 2014.
Neither player has managed to do much of note in England, and both went back to their respective former clubs on loan in 2015.
Cellino has highlighted these two mistakes of Rosler, claiming that he would not have signed either player.
“Delort - I was signing him,” the Italian told The Mirror. “But after 65 seconds (of negotiations) I got up from my chair and walked away because they were looking just for the big deal. He came here just to take the money.
“He (Rosler) made a mistake with the Spanish one, too. If Uwe had been my coach, I would have said, ‘Be careful, we will take a one-year loan with a right to buy because that first year is very important. Otherwise we do not buy him’."
From Cellino’s comments, it seems that the Leeds owner will be in control of the transfers that the club will make this summer.
The former Cagliari owner is a strong personality, and Rosler will have to accept that he will have the final say on player recruitment.
However, Rosler probably knew that when he took the job, and perhaps it is not a bad thing.
In an ideal situation the German and Cellino should communicate with each other when making signings and make compromises.