#!/usr/bin/perl

use strict;

my @new_data;
my @data = <DATA>;

for my $i (0 .. $#data) {
    ( $data[$i] !~ /^$/ )
      ? $data[$i] =~ s/(.*)\n/\"$1\",/g
      : chop $new_data[-1];
    push( @new_data, $data[$i] );
}

print @new_data;

__DATA__
dn: uid=OF6206,ou=INTERNAL,ou=PEOPLE
uid: of6206
epsNotesid: CN=Ai

dn: uid=rg7180,ou=Internal,ou=Disabled
uid: rg7180

dn: uid=io8657,ou=Internal,ou=Disabled
uid: io8657

dn: uid=AO5351,ou=INTERNAL,ou=PEOPLE
uid: ao5351
epsNotesid: CN=Ri