I believe this could be a huge help:
https://forum.yoyogames.com/index.php?posts/341568/
Its free and open source. Works on all desktop platforms in GameMaker 8.1, GMStudio 1.4, and GMS 2.x. For Studio branded versions of game maker you'll need to uncommend studio-specific code and comment out GM 8.1 specific code. It's one room with one object with just a few events so its pretty easy to do and the stuff you'll need to comment and uncomment are marked as such. Please ignore the executable that was not made with GameMaker and just import the GM81 file. If you need it conversted to a YYP i can send you one in a PM. The source code is an incredible mess, but you only need to edit the ini file to technically make a game with it, if you don't mind only targeting desktop as a starting point. I even got it working in HTML5 with the help of
@YellowAfterlife's pointer lock extension.
My project does require a DLL for Windows, a DYLIB for Mac, an SO for Linux, and a JS for HTML5 to add two simple trig functions that GM does not have built-in. The only one I haven't built is the SO for Linux out of laziness, but if you need this extension with those trig functions I'm also more than willing to share that with you as well.
You can even import an animated GIF for compression or a horizontal PNG strip if you need a looping animation for your 360 degree panorama. Right now it only works with Cylindrical panormas, but Cubic and Spherical are going to be added in the future hopefully.