Hello,
By now you might have tried multiple solutions.
1. Have you checked ORADBUSER.sql
2.Run this command at sql prompt and check if any user is locked on expired
select USERNAME,ACCOUNT_STATUS from dba_users;
3.you might have to cinsider changing pin assword for SAPSR3 dba_user , SAPUSR table
4.400241 - Problems with ops$ or sapr3 connect to Oracle.
5. Is your system copy of another system. check SAPService user is from source of the system copy. if yes change it target system user.
Please check following links where multiple solutions for similar issue have been suggested.
http://scn.sap.com/thread/3598770
https://scn.sap.com/thread/1663344
Regards
Anand