OOP doesn't say this. I have no idea where you read it, if you add a quote that would help.
Objects are variables, so what you know about variables is correct for objects. In languages like C# (.net framework actually) objects can only be stored in heap, because they are so called reference types. In C++ they can live anywhere.
But OOP says that object are created in memory. So, does it mean even functions are written into R/W memory area?
From this i concluded that you think that functions are objects. That is true in far not every OOP language. It is from functional languages where functions are first class objects. Functions are in majority of cases immutable and are placed in read only sections.
Common OSes like Windows, Linux and MacOsx are unaware of objects. This is purely program concept. .net framework and java vm provide layer of abstraction. They are execution environments that have build in object support.