California / Office of Tax Appeals Ota

Agency file

Office of Tax Appeals Ota

Source file: California — State Employee Compensation (SCO Payroll Data Warehouse, CPRA) / ingested Jul 4, 2026

The Office of Tax Appeals Ota manages public finances — collecting revenue and taxes, budgeting, accounting, and financial oversight.

In 2025, this agency had 117 employees with median total compensation of $107,484; the highest distinct record was $229,426.

Year: 2025
Total payroll: $14.2M
Employees: 117
Median total: $107,484
Highest record: $229,426

What the records show

Compensation analytics

These summaries compare pay within the agency before listing individual records.

Salary distribution

$1,096$205,193+

Hover a bar for its range; click to filter the list below.

How 2025 total compensation is spread across the 117 employees. Each bar is a pay range; taller bars mean more people earn in that range. The amber line marks the median ($107,484) — half earn less, half more. The far-right bar collects the highest earners.

Average pay composition

Base — $119,179 (98%)
Overtime — $100 (0%)
Other — $2,275 (2%)
Benefits — $0 (0%)

What an average paycheck here is made of — base salary versus overtime, other pay (bonuses, allowances), and benefits. A large overtime or other-pay share means take-home often exceeds base salary.

Pay percentiles

10th

25th

Median

75th

90th

$50,179

$77,714

$107,484

$179,226

$194,977

The pay ladder for this department. Someone at the 90th percentile earns $194,977 — more than 90% of the department; the 10th percentile earns $50,179. The shaded band is the middle half of employees (25th–75th percentile).

Largest job titles

Associate Governmental Program Analyst

14 · $79,623

Senior Administrative Law Judge

12 · $194,977

Staff Services Manager I

11 · $104,263

Administrative Law Judge

8 · $54,849

Attorney IV

7 · $186,501

The most common job titles in this department by headcount, with the median total compensation for each. Click a title to see everyone who holds it.

Trend

Year over year

How this department's total payroll, headcount, and median pay changed across the 3 published years.

Year	Total payroll	Employees	Median pay
2023	$12.6M —	106 —	$117,532 —
2024	$13.9M ▲ 10.1%	119 ▲ 12.3%	$109,666 ▼ 6.7%
2025	$14.2M ▲ 2.5%	117 ▼ 1.7%	$107,484 ▼ 2.0%

Record list

Employees

Page 1

Niaimani Vaughan

Staff Services Manager I/Office of Tax Appeals Ota

2025 total comp

$101,327

Base pay: $97,607
Overtime: $0
Other pay: $3,720
Benefits: $0
Total compensation: $101,327
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $8,482
Cs/csu: Cs
Position Number: 2924004800001
Salary Total: $8,228
Total Pay: $101,327

Niaimani Vaughan is a Staff Services Manager I at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $101,327. Union affiliation: S01.

Marissa Ledesma

Staff Services Manager I/Office of Tax Appeals Ota

2025 total comp

$98,781

Base pay: $95,161
Overtime: $0
Other pay: $3,620
Benefits: $0
Total compensation: $98,781
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Sacramento
Middle name: T

Source-specific fields

Base Pay: $8,303
Cs/csu: Cs
Position Number: 2924014800002
Salary Total: $8,054
Total Pay: $98,781

Marissa Ledesma is a Staff Services Manager I at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $98,781. Their bargaining unit is S01.

Amber Poon

Attorney/Office of Tax Appeals Ota

2025 total comp

$97,275

Base pay: $96,775
Overtime: $0
Other pay: $500
Benefits: $0
Total compensation: $97,275
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $8,786
Cs/csu: Cs
Position Number: 2925025778006
Salary Total: $8,380
Total Pay: $97,275

Amber Poon works as a Attorney for Office of Tax Appeals Ota. Their status is full-time. Amber earned $97,275 in 2025. Union affiliation: R02.

Westley James Marcelo

Attorney/Office of Tax Appeals Ota

2025 total comp

$96,950

Base pay: $96,775
Overtime: $0
Other pay: $175
Benefits: $0
Total compensation: $96,950
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: G

Source-specific fields

Base Pay: $8,786
Cs/csu: Cs
Position Number: 2925025778005
Salary Total: $8,380
Total Pay: $96,950

At Office of Tax Appeals Ota, Westley James Marcelo serves as a Attorney. They work full-time. Their 2025 pay totaled $96,950. Union affiliation: R02.