# cat userlist.sh

# This must be run as root

# Name of the server to be prepended to each line?
SERVER=R17-PRMY

# Nothing user-editable below
NOW=`date '+%Y%m%d'`
FILENAME=users_CMS-$SERVER-$NOW.txt

# Create or Empty the file
> $FILENAME

# Just using Finger doesn't list this much information
for user in $(sort /etc/passwd | cut -f1 -d":"); do
    line=$( \
      finger -s -m -f $user | \
      awk '{print "%% " $0 "\n"}' | \
      sed -e "s/%%/$SERVER/g" | \
      tr -s '\n' \
    );
    echo "$line" >> $FILENAME;
done

Gives output like below. Notice the completely different dates based on last (or no) login.

R17-PRMY cms      CMS                   pts/19       35d Mon 03:39  1.2.3.4
R17-PRMY cmssvc   Services              pts/64       <Nov 11 00:36> 5.6.7.8
R17-PRMY cmst            ???                         < .  .  .  . >