Using IF ELSE statement based on Count to execute different Insert statements

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

Depending on your needs, here are a couple of ways:

IF EXISTS (SELECT * FROM TABLE WHERE COLUMN = 'SOME VALUE')
    --INSERT SOMETHING
ELSE
    --INSERT SOMETHING ELSE

Or a bit longer

DECLARE @retVal int

SELECT @retVal = COUNT(*) 
FROM TABLE
WHERE COLUMN = 'Some Value'

IF (@retVal > 0)
BEGIN
    --INSERT SOMETHING
END
ELSE
BEGIN
    --INSERT SOMETHING ELSE
END 

Simply use the following:

IF((SELECT count(*) FROM table)=0)
BEGIN

....

END