Considered is the 2-D scattering of a plane wave by a thin flat material strip. The data obtained by using the empirical method of generalized boundary conditions and singular integral equations on the strip median line are compared with the results of solving the Muller boundary integral equation that takes full account of strip thickness. Discretization of integral equations in both cases is performed using the Nystrom methods that lead to convergent algorithms. Numerical results cover E and H polarizations and two types of thin strips: conventional dielectric and metal in the optical range. The validity and limitations of approximate model are established and discussed.