If you mean by NPCs, enemy combatants, then it's really a matter of how challenging you want an encounter to be. If you think a published number is too high, by all means adjust it. On the other hand, you probably don't want your players to mistakenly learn that any firefight is an automatic gimme by scaling them all back to winnable proportions. A large group of enemy should have the PCs considering substituting discretion for valor. Fighting shouldn't always be the default option.
There are other factors to consider as well:
Is friend or foe surprised?
How aggressive is the enemy force? Are they likely to continue the fight after sustaining a few casualties?
How well armed is the enemy force compared to the PCs?
Who holds the most advantageous terrain?
If the PCs hold one or more of the above advantages, it's possible for them to defeat numerically superior forces. It's probably a good idea to start off with a fairly easy encounter and then build in difficulty over time as the players get more comfortable with tactics.
A friendly NPC can be useful, but you don't want to overdo it. I often insert a friendly NPC to provide exposition, local knowledge, or information pertaining to setting or plot. You can also use a PC to fill in a major skill gap in the group, or just act as a spear carrier if you or the group feel the PCs lack firepower. But, in general, friendly NPCs shouldn't outshine or sideline players' PCs. For example, officer NPCs are probably not a good idea.
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