In this study, we report the development and psychometric validation of the Online Teaching Comprehensive Evaluation Scale (OTCES). The sample consisted of teachers from across Taiwan. In Taiwan, COVID-19 has profoundly affected online teaching, making teachers' acceptance of change critical, as online teaching policies place teachers at the center of reform. Exploratory factor analysis and confirmatory factor analysis were used to validate the effectiveness and reliability of the OTCES model. The model consists of six factors: teaching skill, student-teacher interaction, school readiness, student readiness, teacher perspective, and teacher readiness. In this study, the estimation ability of each item was mainly above moderate, and the Cronbach's alpha coefficients of each factor reached the recommended level of 0.70 for the scale. The Cronbach's alpha coefficient for the entire scale was 0.911. The CFA results showed a good fit between the hypothetical model and the sample data, indicating that OTCES has good reliability and validity. The study also found that teachers are confident and prepared for online teaching, but students may lack sufficient online teaching equipment. In terms of school readiness, teachers believe that schools can provide the network environment and technical equipment needed for online teaching, but the digital teaching materials provided by schools are still insufficient. The study suggests that more variables can be added to investigate potential changes in OTCES in future.