SiO$_2$ and SiON thick films were deposited by Plasma Enhanced Chemical Vapor Deposition (PECVD) technique on silicon wafer (100) using SiH$_4$ and $N_2$O as precursor gases. In this work, the influence of rf power, and rf bias power on the optical and physical properties of SiO$_2$ and SiON thick films is presented. The refractive index decreases with increasing rf power, and rf bias power. The refractive index of the films varied from 1.4493 to 1.4952 at wavelength at 1552 nm, with increasing rf power, the nitrogen content decreases while the oxygen content increases, in a manner that the O/N ratio increases approximately linearly.