freddy77 posted: Does a POCS count as both a pickoff and a CS?
Yes. Roadrunner is pretty much right on. The only place I’d differ with him is purely a technicality. FI, let’s say the ball gets past the catcher and the runner on 1st seeing that takes off. For whatever reason, the catcher retrieves the ball and gets the runner before he gets to 2nd. It isn’t a CS because the runner wasn’t trying to steal. But to be honest, that happens so infrequently, about half the time it happens I don’t remember it isn’t a CS because he wasn’t stealing. If I do catch it, I go ahead and correct it.
It can get pretty complicated at times. 
bballman posted: Not 100% sure, but I believe the pitcher gets credit for a pick off (that's an actual stat for pitchers). The runner gets charged with a caught stealing. There is no stat for runners called "picked off". He's just caught stealing. Catcher doesn't get credit for anything since he didn't do anything
Hope that makes sense.
There is no requirement in the rules for the official scorer to count pick-offs for anyone. But that doesn’t mean it isn’t an “actual stat”. Anything anyone tracks is an actual statistic.
FI, I track pick-off attempts, which is when the pitcher or catcher makes a throw to an occupied base. I also track pick-offs for the pitcher and catcher. I also track pick-off attempts for runners, and how many times they are picked off. None of those are required by the rules, but they provide information someone wants to see, so they are “actual stats”. It all depends on what information the scorer is willing and able to track.