I am on 3.2.1, with sass-rails-3.2.4 and sass-3.1.15...
The documentation for the asset pipeline says:
asset-url(\"rails.png\", image) becomes url(/a
When I hit this problem, it was because I had not included the css file in the asset pipeline for pre-compilation. As a result, it would be generated at runtime. Because the sass-rails gem is commonly in the :assets group, the helpers are unavailable when generating css files at runtime.
Try adding the following line to your application.rb (or production.rb):
config.assets.precompile += %w( public/omg.css )
I found the fix on this post including a gotcha around naming the files when adding them to the precompiler.