~に越したことはない(にこしたことはない)
It’s best that/good to/there’s nothing better than
About
The ~にこしたことはない pattern is used to describe that "ideally, one does/doesn't do X", "it's best to do/not do X", or "it's best if X is/isn't the case".
~にこしたことはない statements are based upon obvious information and/or common sense and have a nuance of "obviously, it's best to do/not do X".
~にこしたことはない is most commonly used in casual and polite spoken scenarios.
~にこしたことはない can attach to casual form verbs/い-adjectives or to nouns/な-adjectives using である(こと).
E.g. 億万長者でなくても良いけど、お金はあるに越したことはない。 "You don't have to be a billionaire, but (obviously) it's good to have money."
E.g. そりゃ失敗しないにこしたことはないけど、しても死ぬわけじゃないよ。 "Of course, it's best not to fail, but even if you do, it's not as if you'll die."
E.g. 給料は高いにこしたことはないけど、だからといって楽しくない仕事はしたくない。 "Ideally, the pay is high, but even so, I don't want to have a job that isn't fun."
E.g. 新しいパソコンは高性能であることにこしたことはない。 "It's best if (one's) new computer has good performance."

The ~にこしたことはない pattern means "ideally, one does/doesn't do X", "it's best to do/not do X", or "it's best if X is/isn't the case"

~にこしたことはない statements are based upon obvious information and/or common sense

~にこしたことはない is most commonly used in casual and polite spoken scenarios
Summary
Example Sentences
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