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

Linda Frenklak

Attorney V/Office of Tax Appeals Ota

2025 total comp

$195,602

Base pay: $195,252
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $195,602
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: S

Source-specific fields

Base Pay: $16,883
Cs/csu: Cs
Position Number: 2925005781001
Salary Total: $16,103
Total Pay: $195,602

Linda Frenklak works as a Attorney V for Office of Tax Appeals Ota. Their status is full-time. Linda earned $195,602 in 2025. Their bargaining unit is R02.

Michael Geary

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,996

Base pay: $194,627
Overtime: $0
Other pay: $369
Benefits: $0
Total compensation: $194,996
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: F

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132006
Salary Total: $16,073
Total Pay: $194,996

Michael Geary is a Senior Administrative Law Judge at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $194,996. Union affiliation: R02.

Natasha Ralston Ratcliff

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $194,627
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: N

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132010
Salary Total: $16,073
Total Pay: $194,977

At Office of Tax Appeals Ota, Natasha Ralston Ratcliff serves as a Senior Administrative Law Judge. They work full-time. Their 2025 pay totaled $194,977. They are represented by R02.

Suzanne Brown

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $194,627
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: B

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132007
Salary Total: $16,073
Total Pay: $194,977

Suzanne Brown holds the role of Senior Administrative Law Judge at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $194,977. They are represented by R02.

Tommy Leung

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $190,053
Overtime: $0
Other pay: $4,924
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132003
Salary Total: $16,073
Total Pay: $194,977

At Office of Tax Appeals Ota, Tommy Leung serves as a Senior Administrative Law Judge. They work full-time. Their 2025 pay totaled $194,977. Union affiliation: R02.

Sheriene Ridenour

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $194,627
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132008
Salary Total: $16,073
Total Pay: $194,977

At Office of Tax Appeals Ota, Sheriene Ridenour serves as a Senior Administrative Law Judge. They work full-time. Their 2025 pay totaled $194,977. Their bargaining unit is R02.

Amanda Vassigh

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $194,627
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: F

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132004
Salary Total: $16,073
Total Pay: $194,977

Amanda Vassigh works as a Senior Administrative Law Judge for Office of Tax Appeals Ota. Their status is full-time. Amanda earned $194,977 in 2025. They are represented by R02.

Andrew Wong

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$194,977

Base pay: $194,627
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $194,977
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923016132004
Salary Total: $16,073
Total Pay: $194,977

Andrew Wong works as a Senior Administrative Law Judge for Office of Tax Appeals Ota. Their status is full-time. Andrew earned $194,977 in 2025. Union affiliation: R02.

Joshua Lambert

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$191,961

Base pay: $191,611
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $191,961
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: P

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132001
Salary Total: $16,073
Total Pay: $191,961

Joshua Lambert holds the role of Senior Administrative Law Judge at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $191,961. Union affiliation: R02.

Sara Hosey

Senior Administrative Law Judge/Office of Tax Appeals Ota

2025 total comp

$191,325

Base pay: $190,975
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $191,325
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $16,012
Cs/csu: Cs
Position Number: 2923006132002
Salary Total: $16,073
Total Pay: $191,325

At Office of Tax Appeals Ota, Sara Hosey serves as a Senior Administrative Law Judge. They work full-time. Their 2025 pay totaled $191,325. Their bargaining unit is R02.

Deborah Hoffman

Chief Deputy Director/Office of Tax Appeals Ota

2025 total comp

$189,834

Base pay: $186,489
Overtime: $0
Other pay: $3,345
Benefits: $0
Total compensation: $189,834
Employment type: Full-Time
Union / bargaining unit: E99
Work county: Sacramento

Source-specific fields

Base Pay: $16,060
Cs/csu: Cs
Position Number: 2921009224001
Salary Total: $15,578
Total Pay: $189,834

At Office of Tax Appeals Ota, Deborah Hoffman serves as a Chief Deputy Director. They work full-time. Their 2025 pay totaled $189,834. They are represented by E99.

Corin Saxton

Attorney IV/Office of Tax Appeals Ota

2025 total comp

$189,640

Base pay: $186,151
Overtime: $0
Other pay: $3,489
Benefits: $0
Total compensation: $189,640
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: P

Source-specific fields

Base Pay: $16,096
Cs/csu: Cs
Position Number: 2925015780001
Salary Total: $15,352
Total Pay: $189,640

Corin Saxton works as a Attorney IV for Office of Tax Appeals Ota. Their status is full-time. Corin earned $189,640 in 2025. Their bargaining unit is R02.