Migrated a fully-functioning Drupal 7 site and corresponding database to a new server. I am unable to login to the admin side. The error message is: “Access Denied. You are not authorized to access this page.” The username and password has been verified.

I looked at /admin/reports/dblog, the error log shows 2 entries per login. One entry shows the session is opened for the correct username, and the other entry shows access denied and the user is ‘anonymous.’ It is my assumption that Drupal is not able to validate the user so it is assigning the user as anonymous.
I read many forum topics on similar issues. I commented out the ‘$cookie_domain’ in ‘settings.php’, but still nothing. I looked back at the functioning site and saw that 2 cookies are generated: ‘has_js’ and a session ID cookie. In the new site, only the ‘has_js’ cookie is generated (using both Firefox and Chrome browsers). I have verified that the session id is being saved to the session table in the database.
I have looked into modifying ‘php.ini’ (etc/php5/apache2/php.ini) but have not found a solution that saves the session id cookie.
Drupal 7
Linux Server
Ubuntu 12.04
Apache 2.2.22
MySql 14.14
PHP 5.3.10

Comments

if you are already seeing /admin/reports/dblog aren't you already logged in?

you can try the following:

clear all cache in the database
clear the sessions table in the database
clear all cookies from browser

test

I have tried all three of those suggestions...still no luck

so how about answering "if you are already seeing /admin/reports/dblog aren't you already logged in?"

I don't see how you can see that without being logged in?