I think the question is not +What do the official specs say?+ but +Has anyone tried it?+.
OWC is pretty good about letting you know if a Mac model can handle more RAM than in the official specs. Their incentive is to sell you more higher priced RAM, if they have tested it and it works. For example, the previous gen Mac mini is suppose to max out at 2GB RAM, but they note that 3GB (2+1GB) does work (and you can install 2x2GB although only 3GB is recognized).
That 1.83 GHz late 2006 17" iMac model is very much like the previous gen 1.83 GHz Mac mini with a built-in screen. So it would not be a total surprise if it did work at 3GB. However...
On OWC's RAM page for iMac RAM
http://eshop.macsales.com/shop/apple/memory/iMac
there is a specific note in the +September/2006 iMac Core 2 Duo 'White'+ section that says:
"1.83GHz model limited to 2.0GB total installed memory"
So that would lead me to believe that 2GB is the max. However, it is possible that OWC does not have that particular model in their
lab to use for testing (since it's somewhat rare), so they are just going by the official specs on that one. What I would do, if you don't get a first-hand user account reply here, is to email the sales/tech support at OWC and ask if they have actually tried 3GB in that model, or if they are just going off the specs. If they have tried and it does not work, then you have your answer. If they have not tried it themselves, then I think it's still an open question.