While I am searching through my database, I run an INSERT statement if I find that a particular item does not exist, and I run a different INSERT statement if I find one or
As long as you need to find it based on Count just more than 0, it is better to use EXISTS like this:
IF EXISTS (SELECT 1 FROM INCIDENTS WHERE [Some Column] = 'Target Data') BEGIN -- TRUE Procedure END ELSE BEGIN -- FALSE Procedure END