Here's a rough (unfinished) example of how I draft the backgrounds. Firstly I screen grab the view from the appropriate Render Camera in Maya. Then while in Photoshop I begin painting over the image. This essentially allows me to follow "real world" perspective lines for an accurate result.

This is an important phase as it eliminates any chance of  bad syncing between the animated footage and the BG.

While drawing, I can strictly follow the perspective grid OR improvise by adding additional buildings and architecture. In the example below, I pretty much obeyed the screen grab. For some scenes the use of 2.5D in After Effects in called for. This means I must retain distinct layers while in the drawing process i.e.. keeping the foreground, middle and background element separate.