What makes you think you need it to be lower? The furnace circuit board can probably take a wide range of voltages. Consider two facts:
- The output voltage of a transformer varies depending on the load. When there is no load (as when you measure it with a voltmeter, with no other load attached) it will be higher than when there is a load.
- The output voltage of a transformer varies depending on the input voltage. Common household line voltages (in the USA) range from 108V to
Don't take the "24V" requirement too literally. I'd bet your furnace will run on anything from 16V to 36V.