Acoustically the only seats to avoid at Carnegie are the Dress Circle/Grand Tier seats. I forget what this level is called in Carnegie. It is the level above the 2nd Tier Boxes.
Because the balcony overhangs this level, the sound isn't as mixed as the rest of the theatre. It has trouble getting under the overhang.
For the most bang for your buck, try the front balcony as center as possible. The sound just rises in the hall and hits you in a lovely way.
"If my life weren't funny, it would just be true. And that would be unacceptable."
--Carrie Fisher