Lodging: yes, two hotels
Tourist Office: yes, outside
Restrooms: clean, both inside and outside the station
Accessibility: almost, but not quite. There are elevators to all tracks within the station, and an escalator leading out of the building
Int'l ATM: There is a post office on the road that lead straight away from the station
Naoetsu is on the edge of of a suburb of Joetsu City. It exists because apparently it is on the dividing line between JR East and JR West. There is not even a quickie Mart near the station. Thank God for vending machines.
The station itself is comfortable, nicely decorated with lots of places to sit.
The ride between Nagaoka and Naoetsu is pretty, most of the time the tracks hug the coast. Naoetsu is on the route to Toyama and Kanazawa. Local trains take two hours to get to Toyama while Express trains only take an hour because they only make one intermediate stop. Those express trains continue on to Kanazawa which is two hours away. Those express trains take a little less than two hours to come from Niigata City. Nagaoka, on the line to Niigata, is about an hour and a half away by local train.
The Joetsu Shinkansen is named after the city here, but it does not even come that close.