First, the gas valve on the pipe is on, I set the thermostat to supply heat, the furnace goes through the start up cycle normally, blower starts, inducer starts, pressure switch closes, ignitor glows but the gas valve doesn't open. Checked the limit switches, all show 26 volts, but no voltage at the terminals on the gas valve after the ignitor glows. Could this be the controller board or something else?

Yes