ActiveDirectory user account's have 'whenCreated' and 'whenChanged' attributes. If you are synchronizing a lot of user accounts and performance is a concern, then you can query ActiveDirectory and filter out just those records which have changed since you last successfully synchronized.
The syntax of these attributes is (The capital Z at the end is mandatory and denotes Zulu time, which is the same as GMT):
YYYY MM DD HH mm ss.s Z
2009 06 30 00 00 00.0 Z
To search for all users created on or after June 30th, 2009 you could use this LDAP query:
(&(objectClass=User)(whenChanged>=20090630000000.0Z))
The code doing the synchronization will need to be responsible for logging the last synchornization time though.