Sunusi was tied with Akwa United's Mfon Udoh on 10 goals ahead of the Super Sixes playoffs, which start on Tuesday.
In reaching it's decision, the LMC said it relied on provisions in the rules and regulations guiding the competition as cited in Rule A9.4, A9.5-2, which stipulates the considerations in the event of a tie of two or more players.
Should more than one player finish the regular season on the same amount of goals, goals scored from the penalty spot is the first consideration, with disciplinary being the second.
"From our records, Ibrahim Sunusi of Nasarawa United and Mfon Udoh of Akwa United have 10 goals to their credit but the Framework and Rules of the NPFL made provisions for determining the top scorer should there be a tie as has happened," chief operating officer of the LMC, Salihu Abubakar told the press.
“We have considered the provisions, including Rule A9.4, which prescribed that the player that scored the highest number of goals at the end of the season shall be declared as highest goal scorer.
"We have ascertained from the records that both players scored twice for their respective clubs from the penalty spot which led us to the next consideration in Rule A9.5.2, which states that the player with the better disciplinary records in terms of the least number of caution and expulsion cards will be declared as highest goal scorer for the season.”
Udoh was booked on two occasions while Sunusi picked up only one yellow card and was thus named top scorer.
The Akwa United forward previously won the award in the 2013/14 season, when he scored 23 goals for Enyimba, a record which still stands.