WHEN A PASSENGER ARRIVED FOR A CHARTER FLIGHT, THE INTENDED AIRCRAFT WOULD NOT START. THEREFORE, CESSNA A185F, N3343S, A WHEEL/SKI EQUIPPED AIRCRAFT WAS SELECTED FOR THE FLIGHT. THE PILOT INDICATED THAT THE TEMPERATURE HAD BEEN EXTREMELY COLD ON THE PRECEEDING NIGHT. HE INDICATED THAT HE HAD PREVIOUSLY PREHEATED AND HAD RUN-UP THE AIRCRAFT, THEN REPLACED THE ENGINE COVER AND PLUGGED-IN THE HEATER. THE PILOT INDICATED THAT HE CYCLED THE PROPELLER ONCE WHILE TAXIING TO THE RUNWAY. HOWEVER, THE OIL TEMPERATURE WAS NOT YET IN THE OPERATING RANGE. AT THE AMBIENT TEMPERATURE OF -21 DEGREES FAHRENHEIT, IT WOULD NOT HEAT UP AT THE LOW POWER SETTING NECESSARY FOR TAXIING. THE TAKEOFF WAS NORMAL UNTIL THE PILOT REDUCED THE PROPELLER RPM. SHORTLY THEREAFTER, THE ENGINE SURGED. THE PILOT ATTRIBUTED THE SURGE TO COLD OIL IN THE GOVERNOR SYSTEM AND ELECTED TO RETURN TO THE AIRPORT AND LAND. REPORTEDLY, THE PILOT DIVERTED HIS ATTENTION DURING THE TURN. THE AIRCRAFT STALLED AND STRUCK THE GROUND DURING A RECOVERY.