Who makes the final call on a video review or Coach's Challenge?

The NHL Situation Room. It is a centralized room staffed with experienced Hockey Operations professionals who watch all regular-season and playoff games and work with the on- and off-ice officials in every arena. Its decision is final.

• Goal reviews: the Situation Room connects directly with the Referee at ice level to help review any close play or disputed goal. Each arena also has a Video Goal Judge, an Off-Ice Official in a secluded upper-level location with a view of both goals.
• Coach's Challenges: the Situation Room first asks the on-ice officials for their final call and what they saw, before they look at any video. The on-ice call is then reviewed at the same time by the on-ice official at ice level and the Situation Room. After their joint review and consultation, the Situation Room renders the final decision, and the Referee announces it.
• At least one former Referee is on staff in the Situation Room for all games to help review Coach's Challenges, including those the league initiates, and to give input to the Hockey Operations person making the final decision.
• Disputes about the time on the clock are also referred to the Situation Room, whose decision is final.

Source: NHL Official Rules 2026-2027, Rules 37.1, 37.2, 37.6 and 38.5.