I had the same issue (I am new to Mac OS) and was unable to find the answer anywhere I looked. Everyone kept pointing to the Notifications in System Preference but turning off all sound notifications did not stop the occasional ding.
I finally figured out it was MAIL. Even with notifications turned off, I still got the DING. My solution:
Open MAIL;
In the MENU BAR at the top of the screen, select MAIL;
Select PREFERENCES
Select the GENERAL tab;
Select NEW MESSAGES SOUND;
Select NONE
Also uncheck the box on the next line down PLAY SOUNDS FOR OTHER MAIL ACTIONS, unless of course, you want to be audibly notified...
(Mac Air M1 w/Monterey)