Lord Gadigan
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The gillmen get mentioned on page 19 of the Campaign Setting, with their racial modifiers and a bit of info that they’re primarily found around Lost Azlant. There’s some more info on Azlant later in the book, mentioning sea monsters, whirlpools, the aboleths, and the sea elves of the Mordant Spire. There’s brief mention of scrags, sahuagin, and other underwater monsters, along with underwater ruins, around the Eye of Abendego in The Sodden Lands. The section on Absalom mentions a graveyard of ships called the Sea Hulk near Absalom that has sharks and sand demons dwelling in it. In the deities section of the book, there’s mention of Dagon and deep ones, with cults to Dagon popping up along remote coastlines. Other than those parts (and the section on the Elemental Plane of Water from the Great Beyond section if you’re even counting that), there’s very little information about what lies beneath the waves of Golarion.