OSCEOLA COUNTY, Fla. – The Osceola County Sheriff’s Office on Monday released the results of a forensic audit that was conducted after the arrest of suspended Sheriff Marcos Lopez.
Interim Sheriff Christopher Blackmon requested the audit in July 2025 after he was appointed to the role when Lopez was arrested in connection with an illegal gambling operation.
Lopez faces racketeering charges and has since pleaded not guilty to allegations that he helped run a multi-million-dollar illegal gambling network centered on arcades and casinos operating in Lake and Osceola counties.
[SEE PREVIOUS COVERAGE BELOW]
The audit was completed for several units in the agency, including Evidence, Forensic Financial Analysis and Information Technology. Here are the results, per the sheriff’s office:
Evidence
From September 30-October 1, 2025, agents with FDLE conducted an inventory of high-liability evidence items in the custody of the Osceola County Sheriff’s Office. The team from FDLE met with the agency’s Evidence Manager and her staff. 20,757 high-liability items were inspected by the team from FDLE. 100 percent of the items were accounted for, within the evidence facility. Additionally, a three percent random sampling was conducted of general evidence items. At the conclusion of the inventory, 100 percent (4,878) items were accounted for. FDLE noted that they observed excellent business practices by the OCSO evidence section regarding security, safety and integrity of the high-liability evidence. The evidence packaging and overall organization of the evidence locations were exceptional.
Osceola County Sheriff’s Office
Forensic Financial Analysis
A private firm (Forvis Mazars, LLP) was engaged by OCSO in partnership with Osceola County Government pursuant to a contract to provide forensic accounting services. The period evaluated was from January 1, 2021, through June 30, 2025. They performed an analysis of procurement card transactions, agency expenditures, vendor activity and relationships to identify any patterns or trends commonly associated with an elevated risk of fraud, waste, or abuse. P-card Analyses: It was recommended that OCSO perform routine analyses of P-card usage, limits and necessity. OCSO collected the majority of the previously assigned purchasing cards, allowing for more effective agency oversight. The agency has a policy associated with vendor activity and relationships. Training is required when using a P-card or other types of purchasing mechanisms. Employee reimbursements, vendor classifications, and master file maintenance are already run through a specific system within the agency that reduces errors in reconciling vendors and employees. A risk analysis is completed each month during the closing process.
Osceola County Sheriff’s Office
Information Technology
An I.T. audit was completed by FDLE analysts on August 13, 2025. The previous audit conducted by FDLE was completed on December 11, 2024. I.T. audits are completed by FDLE every two years. FDLE highlighted several areas of concern, which have been or are in the process of being addressed. At this time, 80% of the non-compliant areas have been addressed. The Sheriff reinstated the position of I.T. director, which was eliminated under the previous administration. We continue to work towards updating the areas that were addressed to make this section compliant and more efficient.
Osceola County Sheriff’s Office
Prosecutors say Lopez used his authority as sheriff to protect and profit from those operations.
One of the key locations is the Eclipse Social Club, a now-shuttered Kissimmee gaming room that allegedly housed slot machines and other illegal gambling devices.
[SEE PREVIOUS COVERAGE BELOW: Records show 5 gaming rooms involved in case against suspended Osceola sheriff]
Investigators believe Lopez collected more than $600,000 in illicit payments linked to Eclipse alone.
Prosecutors obtained text messages in which Lopez allegedly reassured businesswoman Ying “Kate” Zhang that once he became sheriff, she would be “safe” operating an internet gaming café in Osceola County.
Another message cited by prosecutors includes emojis of two slot machines, an equal sign and a money bag, interpreted as a reference to gambling profits.
Zhang, accused of importing gaming machines from China and listed as a co-defendant, has not been arrested and may be living in China, according to former associates interviewed by News 6. The U.S. has no formal extradition treaty with China, a fact that complicates efforts to bring her before a Florida court.
Even without her testimony, however, prosecutors say they have lined up dozens of other witnesses, including former allies of Lopez who have already pleaded guilty.
Five of Lopez’s co-defendants have reached plea agreements with the state, leaving the suspended sheriff increasingly isolated in contesting the charges.
His estranged wife, Robin Severance Lopez, pleaded guilty to money laundering and was sentenced to probation.