They were never discussed in detail in the books:
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Prefects are allowed to take House points away from houses, but they are not allowed to take points from other prefects. Prefects can give detentions as a form of punishment.
Prefects patrol the corridors of the Hogwarts Express on the way to school and attend a meeting in a special prefects' carriage where they are instructed by the Head Boy and Girl. They also patrol hallways to ensure that other students are not breaking curfew. There is a bathroom with a large, pool-like bath on the fifth floor of Hogwarts Castle that is reserved for prefects and Quidditch captains. It is located at the fifth door to the left of the statue of Boris the Bewildered. The only known password to this bathroom is "pine fresh", which was used during the 1994–1995 school year.
Prefects have other responsibilities as student leaders. They show the first years the way to their dormitories on their first day of school at Hogwarts School of Witchcraft and Wizardry, and supervise the decorating of the castle for Christmas (and presumably other events as well). They also watch the younger students when bad weather keeps them indoors over break times.
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