Thanks for including your dolphin version, many times this is left out this can be very helpful.

But you did not mention whether music gallery, mp3/profile, or movie/video uploads or other.

Since you mention 32mb's I am going to assume you are referring to movie/video uploads.

If you did all the php.ini/.htaccess and increase in ray widget suite in admin panel.

Then verify that your ray widget is writeable for the movie/video xml file at:

yoursite.com/ray/modules/movie/xml/config.xml

depending see more on your setup but in order for the ray suite widget in admin panel to be able to make the changes to this file it need to be writeable by the server usually 666 for apache, but may very if you have php as cgi.

Otherwise you can manually open the file with a text editor notepad/wordpad, cpanel or other
yoursite.com/ray/modules/movie/xml/config.xml

Look for the the following referrence:

<item key="fileSize"><![CDATA[20]]>

The 20 in this case is referring to 20mb's upload. Change the 20 to your liking.

on rare occassions when this widget isn't registered in unity or there is somekind of error registering it I actually have changed it to include filemaxsize to get it to work right like:
<item key="fileMaxSize"><![CDATA[32]]>

Just a few things to play around with.

Good Luck