---
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"
generated_at: "2026-06-09T01:17:06.485042+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Middlesex Water discloses material weakness in IT controls; auditor to revise 2022 report

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 8.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001174947-23-001304
- JSON: https://secwatch.observer/filing/0001174947-23-001304.json
- Plain text: https://secwatch.observer/filing/0001174947-23-001304.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.