{"schema_version":"secwatch.filing_event.v1","accession":"0001174947-23-001304","form_type":"8-K","ticker":"MSEX","cik":"0000066004","company_name":"MIDDLESEX WATER CO","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.751945+00:00","generated_at":"2026-06-09T01:17:06.485042+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Middlesex Water discloses material weakness in IT controls; auditor to revise 2022 report","bullets":["Material weakness in IT general controls over user access and change management as of Dec 31, 2022.","Auditor Baker Tilly will revise its 2022 internal control opinion from effective to not effective.","Company will amend 2022 10-K and Q1/Q2 2023 10-Qs to disclose the weakness and provide updated certifications.","Prior internal control assessments from management and auditor should no longer be relied upon.","Remediation has not yet occurred; weakness persists through 2023 quarterly periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001174947-23-001304","json":"https://secwatch.observer/filing/0001174947-23-001304.json","markdown":"https://secwatch.observer/filing/0001174947-23-001304.md","text":"https://secwatch.observer/filing/0001174947-23-001304.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/66004/000117494723001304/0001174947-23-001304-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/66004/000117494723001304/form8k-31031_msx.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T01:17:06.485042+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}