There are 107 school districts in New York that are yet to submit their reopening plans to health and education officials, Governor Andrew Cuomo on Monday said. 

But some districts on Monday afternoon disputed the accuracy of a list released by the governor's office, pointing to plans they had posted online. 

"Richfield Springs Reopening Plan was posted by the deadline and this is an error by the Department of Health," said district Superintendent Tom Piatti. "This is extremely frustrating."

The governor's office on Monday afternoon, stood by the list released at midday.

In some cases, districts may have only submitted plans to the State Education Department or the Department of Health, but not both as required. Other districts may not have fully completed their plans. 

"The list of districts that didn't file a plan with the state Department of Health is accurate," said Rich Azzopardi, a senior advisor to the governor.

"Despite clear guidance provided to these schools, which included a link to the DOH portal, some districts in follow-up calls said they filed with the State Education Department – which is not an executive agency –  but didn't file with DOH. Others filled out an affirmation certifying that they would be abiding by the state's reopening guidance, but didn't ‎actually submit their plan, something many of these districts are now rectifying.”

Those school districts that do not submit a plan for how they would handle reopening and remote learning needs by Friday may not be allowed to open their doors in the coming weeks, Cuomo says. 

"For those 107 school districts, why you don't submit a plan is beyond me and if they don't submit a plan by Friday they can’t open," Cuomo said in a conference call. "Maybe they have just determined they don’t want to open?"

New York schools were given the green light on Friday to reopen as the state's COVID infection rate continues to flatten out and decline. 

More than 54,000 COVID tests found an infection rate of 0.88 percent in the last day, Cuomo said, as hospitalizations fell to their lowest level since the crisis began. 

Schools  are reopening under guidelines developed by the state Department of Health and the State Education Department. Schools must have remote learning alternatives prepared as well as safe transportation plans for students. 

But the school year will also be a fragile undertaking and buildings could still close if COVID cases spike once again in New York. 

"We're just doing thresholds. Yes, you can open," Cuomo said, "if you have a smart plan."