Gregory:
The file is at /etc/sshd_config. It is already default "AllowTcpForwarding yes". In Terminal, do a
grep AllowTcpForwarding /etc/sshd_config"
Unless you've been screwin' around with stuff (and since you didn't know where it was, that means you haven't), you'll get back a response to your grep that says "#AllowTcpForwarding yes". The comment marker (#) is there because they comment out the default settings. So you really don't need to do anything.
Nor do you need to port forward anything at work on their firewall. They are letting your ssh in already, right? Your VNC will be tunneled inside the ssh so no extra ports required. You do need to open ports inside your iMac in System Preferences (ARD, VNC, and you already have remote login open or you wouldn't be able to ssh into your work's iMac), as I described in my earlier post to you, so your 127.0.0.1 connection can deliver the tunneled stuff to the right place.
Try doing what I suggested in my earlier post to you. If your work is letting you ssh in through their firewall to your imac in the first place, and you do what I said in my post for configuring your iMac as your "VNC server", and on your home(?) computer, do what I said for the local and remote ports and 127.0.0.1 in ssh, and the connection address in CotVNC, I'm tellin' ya', it just works. If something I said there is not clear, ask me. But give it a try. The configuration I describe earlier is complete, works for me, and works great.
By the way, the password that you set in your home computer's VNC for the 127.0.0.1:5901 connection (that is the password that you specified in the iMac "server" in System Prefs Apple Remote desktop VNC access privileges), make it simple, like "chicken," and save it to the keychain because you're running through ssh anyways, and no ssh session, then no VNC anyhow. Makes life a little easier.
(If you find that my post solves your problem, or is actually helpful towards arriving at a solution to your problem, please consider clicking on either the "helpful" or "solved" buttons in the header of my post. Thank you.)