Serena Williams has been fined $US17,000 ($A23,920) for the code violations she received during the U.S. Open final, the United States Tennis Association (USTA) have announced.

During Saturday’s match, which she lost 6-2 6-4 to Japan’s Naomi Osaka, Williams, was handed a coaching violation and a point penalty for breaking her racquet before a heated argument with umpire Carlos Ramos ended with her losing a game.

The tournament referee’s office fined the former world No.1 $US10,000 for the “verbal abuse” of Ramos, $US4,000 for being warned for coaching and $US3,000 for smashing her racket.

Williams, who was seeking a record-equalling 24th Grand Slam singles tile on Saturday, vigorously disputed each of the violations during the match.

She demanded Ramos apologise for handing her a coaching violation and later called the umpire a “thief” for giving her a point penalty.