hmmmm, everybody is a little right,
An AP is a layer 1 and 2 device. On the wireless site it acts more or less like a hub (Layer 1), but the sending and receiving of wireless frames is controlled by MAC frames (Layer 2). Further it does bridging to the wired LAN (again Layer 2).
If you look deeper into the specifics of a AP, most of them also support special protocols for roaming users (user is hopping from one AP to another, witch are connected to the same physical LAN). These specific protocols are mostly layer 2, but sometimes also layer three, and are traveling (depending on the vendor and the protocol) over the wired LAN.
When your AP is also an DHCP server and has an web interface, it technically reaches layer 7 of the OSI model with these protocols/services.
greetings
Robert