COPS on the Beat Grant Program Parity Act of 2023 This bill makes changes to the Community Oriented Policing Services grant program. Among the changes, the bill reduces the required matching contribution for certain rural communities during the first three years of a grant and eliminates the preference for agencies that exceed the matching requirements; allows grant funds to be used to increase wages of career law enforcement officers in states or localities that have a median household income of less than 70% of the national median household income and qualify for a reduced matching contribution; and provides statutory authority for the Office of Community Oriented Policing Services within the Department of Justice. Additionally, the bill requires the Government Accountability Office to report on whether law enforcement workforces are representative of the communities they serve, the percentage of law enforcement officers who live in the community they serve, the average pay of officers compared to the cost of living in the community they serve, and recommendations for improvements.