To reveal the Sewers point you need to visit the Sewers via the closest entrance in the drain system while doing the scope out mission (credit for the image goes to Security Tunnel is the tunnel where you're dropping Casino vans while doing the casino missions Scoping the roof enables you to access 2 helipads as both points of extraction and entry (North and South helipads).
Sewers entrance is unique for an Aggressive approach and can't be used as an exit strategy. These access points are actually not final and there are hidden options, available for each approach.